PER CURIAM:
The California Franchise Tax Board (FTB) appeals the decision of the Bankruptcy Appellate Panel (BAP), holding that the FTB violated 11 U.S.C. § 524 by attempting to collect delinquent prepetition taxes from former Chapter 7 debtor Richard Bracey. We have jurisdiction, 28 U.S.C. § 158(d), and we affirm in part and reverse in part.
I
On February 23, 1988, the FTB sent Bracey a notice of proposed tax assessments for the tax years...
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