OPINION
BETTY B. FLETCHER, Circuit Judge.
This appeal arises from an adversary proceeding initiated by the United States Trustee ("Trustee"), during the bankruptcy proceeding of Debtor Jayson Reynoso, against Henry Ihejirika, d/b/a Frankfort Digital Services, Ltd. and Ziinet.com (collectively, "Frankfort").
The United States Bankruptcy Court for the Northern District of California found that Frankfort, a seller of web-based software that prepares...
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