As to the last element, the "issue is not merely the value of the omitted assets or whether the omission was detrimental to creditors," but whether the subject "bears a relationship to the bankrupt's business transactions or estate, or concerns the discovery of assets, business dealings, or the existence and disposition of his property." Loyd v. Herchakowski (In re Herchakowski), No. 10-49287, 2013 WL 620291, at *5 (Bankr. D.N.J. Feb. 19, 2013) (citing 4 Collier on Bankruptcy, ¶ 727.04[1], at 727-59; Cadle Co. v. Zofko (In re Zofko), 380 B.R. 375 (W.D. Pa. 2007)). The purpose of section 727(a)(4)(A) is to insure that the debtor has made "honest and accurate disclosure of his financial circumstances so the bankruptcy trustee and creditors have sufficient information for the proper administration of the chapter 7 case, without having to conduct costly investigations."
As to the last element, the "issue is not merely the value of the omitted assets or whether the omission was detrimental to creditors," but whether the subject "bears a relationship to the bankrupt's business transactions or estate, or concerns the discovery of assets, business dealings, or the existence and disposition of his property." Loyd v. Herchakowski (In re Herchakowski), No. 10-49287, 2013 WL 620291, at *5 (Bankr. D.N.J. Feb. 19, 2013) (citing 4 Collier on Bankruptcy, ¶ 727.04[1], at 727-59; Cadle Co. v. Zofko (In re Zofko), 380 B.R. 375 (W.D.Pa.2007)).
The bankruptcy court did not find that Allen lacked concern about whether his representations were true or false. Consequently, the Trustee's reliance on In re Herchakowski, No 10-49287, 2013 WL 620291, at *5 (Bankr. D.N.J. Feb. 19, 2013) (granting a § 727(a)(4) claim where the court found that a debtor did not care whether his statements in bankruptcy filings were true or false), is unavailing. Moreover, the case of In re Taylor, 461 B.R. 420 (E.D. Mich. 2011), is also distinguishable because in Taylor the debtor was a lawyer who had been practicing for thirteen years and who was "not an unsophisticated debtor," id. at 423.
R & R Express, Inc. v. Cawthon (In re Cawthon), 594 B.R. 913, 923 (Bankr. N.D. Ga. 2018). Based on his representations to the Court, there is no indication that the Trustee lacked "sufficient information for the proper administration of the chapter 7 case," which is the purpose underlying the materiality element of § 727(a)(4)(A). See Lloyd v. Herchakowski (In re Herchakowski), 2013 WL 620291, No. 11-1679, *1, *5 (Bankr. D.N.J. Feb. 19, 2013). And a "[m]ere failure to disclose, without more, is insufficient to deny a debtor's discharge."
Since Debtors withheld information from Ms. Joseph they cannot now claim that she failed to properly advise them. See Herchakowski v. Herchakowski, (In re Herchakowski), No. ADV 11–1679, 2013 WL 620291, at *4 (Bankr.D.N.J. Feb. 19, 2013)supplemented, No. 1049287, 2013 WL 1867991 (Bankr.D.N.J. Apr. 29, 2013) (“The good faith reliance defense requires full disclosure of all relevant facts to the attorney, and reasonable advice from counsel”). Thus the decision of which documents to produce, and its consequences, is Debtors' alone.