The Ninth Circuit Court of Appeals today released an opinion in ELLETT v. GOLDBERG, No. 05-16677, a bankruptcy appeal. The panel consisted of Arthur L. Alarcón, David R. Thompson, and Richard C. Tallman, Circuit Judges.

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 of a debtor to provide an accurate social security number (”SSN”) to a creditor in the notice mailed to the creditor informing it of the first meeting convened under 11 U.S.C. § 341(a) placed the creditor on sufficient notice to protect its rights in a Chapter 13 Bankruptcy proceeding in . . .

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