Ficken v. Internal Revenue Service, No. 10-1276, 433 Fed. Appx. 682 (10th Cir. 2011), rev'g., 430 B.R. 663 (B.A.P. 10th Cir. 2010)

(11 U.S.C. Sec. 1222(a)(2)(A) does not apply to income taxes incurred post-petition by the debtor).