Rudolf Sienega v. State of California Ftb

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT IN RE RUDOLF P. SIENEGA, No. 20-60047 Debtor, BAP No. 19-1334 RUDOLF P. SIENEGA, Appellant, OPINION v. STATE OF CALIFORNIA FRANCHISE TAX BOARD, Appellee. Appeal from the Ninth Circuit Bankruptcy Appellate Panel Faris, Lafferty III, and Spraker, Bankruptcy Judges, Presiding Argued and Submitted November 17, 2021 San Francisco, California Filed December 6, 2021 2 IN RE SIENEGA Before: Sidney R. Thomas and M. Margaret McKeown, Circuit Judges, and Donald W. Molloy,* District Judge. Opinion by Judge Thomas SUMMARY** Bankruptcy…