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246 Through the incorporation of Section 1109 to Chapter 9 proceedings, parties in interest have a right to appear and be heard on any issue in the Chapter 9 case; thus, they are entitled to object to confirmation. Such parties may include, among others, creditors whose claims are affected by the plan, the U.S. Securities Exchange Commission and specifically, under the express provision of Section 943(a), special tax payers (as defined in Chapter 9). Incorporating the provisions of Section 1144, at any time within 180 days after entry of the confirmation order, the court in a Chapter 9 case may revoke the confirmation order if it finds, after notice and a hearing, that the order was procured by fraud. J. Effect of Confirmation and Discharge Confirmation of a plan binds the debtor and any creditor whether or not (i) the creditor has filed (or is deemed to have filed) a proof of claim, (ii) such claim is allowed, or (iii) such creditor has accepted the plan. 11 U.S.C. § 944(a). A Chapter 9 debtor receives a discharge after: (i) confirmation of a plan; (ii) deposit by the debtor of consideration under the plan with a disbursing agent; and (iii) determination by the Court that any securities deposited with the disbursing agent will constitute valid legal obligations of the debtor and that any provision made to pay or secure payment of such obligations is valid. 11 U.S.C. § 944(b). Under Section 944(c), the two exceptions to discharge are for (i) any debt excepted from discharge in the plan or confirmation order and (ii) any debt owed to an entity that, before confirmation of the plan, had neither notice nor actual knowledge of the case.

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