The following excerpt is from Sienega v. Cal. Franchise Tax Bd. (In re Sienega), Adv. No. 18-02191, BAP No. EC-19-1334-FLS (B.A.P. 9th Cir. 2020):
We begin with the text of the statutes. "The preeminent canon of statutory interpretation requires us to presume that [the] legislature says in a statute what it means and means in a statute what it says there. Thus, our inquiry begins with the statutory text, and ends there as well if the text is
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unambiguous." Satterfield v. Simon & Schuster, Inc., 569 F.3d 946, 951 (9th Cir. 2009) (citation omitted).
Section 523(a)(1)(B) provides that a chapter 7 discharge excludes a debt:
523(a)(1)(B). Section 523(a) also provides, in the "hanging paragraph" at the end of the subsection:
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