The following excerpt is from In re Warfel, 268 BR 205 (B.A.P. 9th Cir. 2001):
Furthermore, the debtor's suggestion that restitution was ordered for the wrong reasons is an improper collateral attack on the final state court restitution order and judgment. Watts v. Pinckney, 752 F.2d 406, 410 (9th Cir.1985) (doctrine of res judicata bars a collateral attack on a final judgment). Additionally, the debtor's financial inability to pay the restitution in his bankruptcy case is not a factor in analyzing nondischargeability under 523(a)(7).
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