Section 523(a)(5) excepts from discharge a debt for a "domestic support obligation." In relevant part, that term is defined by the Code as a debt "owed to or recoverable by (a spouse, former spouse, or child of the debtor or such child’s parent, legal guardian, or responsible relative) . . . in the nature of alimony, maintenance, or support . . .". . .by "reason of (an order of the court of record) . . . ,and "without regard to whether such debt is expressly so designated . . . ." 11 U.S.C. § 101(14A)(A)-(C)(i). The debt cannot be "assigned to a nongovernmental entity," unless voluntarily assigned by a statutorily designated person. Id. § 101(14A)(D). . .
An award of attorney's fees (in the family law) proceeding may be in the nature of a domestic support obligation for the purposes of §§ 523(a)(5) and 101(14A).5 See Gionis v. Wayne (In re Gionis), 170 B.R. 675, 682-84 (9th Cir. BAP 1994), aff'd, 92 F.3d 1192 (9th Cir. 1996); see also Rehkow v. Lewis (In re Rehkow), 2006 WL 6811011, at *3 (9th Cir. BAP Aug. 17, 2006)("Cases in the Ninth Circuit and in other circuits customarily have held that attorneys' fees awarded in connection with a dissolution proceeding are non-dischargeable in bankruptcy under § 523(a)(5) as alimony, maintenance, or support."), aff'd, 239 F. App'x 341, 342 (9th Cir. 2007) ("Attorneys' fees . . . fall within the exception for discharge for support obligations.").
Labels in a divorce decree do not control the question of whether a fee award constitutes a domestic support obligation. See In re Gionis, 170 B.R. at 682. Instead, the bankruptcy court "must look behind the state court's award and make a factual inquiry to determine whether the award is actually in the nature of support." Id. at 681.