Christin A. Batt, Financial Law Group, La Jolla, CA, Geraldine A. Valdez, The Valdez Firm, Leslie T. Gladstone, La Jolla, CA, Maria J. Nunez, Nunez Law Corporation, San Diego, CA, for Trustee., Anne Nelson, Gerald Role, United States Department of Justice, Washington, DC, Jeffrey Schlei, Internal Revenue Service, San Diego, CA, for United States Department of Justice., Michael T. O’Halloran, San Diego, CA, for Debtor.