ALARCÓN, Circuit Judge:
James Ellett appeals from the District Court's order affirming the Bankruptcy Court's decision denying his requests for (1) a declaratory judgment that his pre-petition taxes owed to the California Franchise Tax Board ("FTB") were discharged; (2) an injunction enjoining Gerald Goldberg (as Executive Director of the FTB) from making further efforts to collect the taxes; and (3) attorney's fees and costs. We must decide whether the failure...
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