As a threshold matter, appellant failed to list either of these issues on her Statement of Issues (A. 5-6), thereby waiving the issues. See Ogle v. IRS (In re Agway, Inc.), 6:09-CV-1049, 2011 U.S. Dist. LEXIS 86774, at *7 (N.D.N.Y Aug. 5, 2011). In an abundance of caution, however, the Court reaches the merits of these issues and affirms the Bankruptcy Court's judgment.