397 B.R. 544 (2008)
IN RE HOOK.
No. CO-07-106, 06-15551-SBB.
IN RE HOOK.
SMITH
v.
COLORADO DEPT. OF REVENUE.
No. CO-07-106, 06-15551-SBB.
United States Bankruptcy Appellate Panel for the Tenth Circuit.
August 26, 2008.Decision without published opinion. Affirmed.