Debtors sought allowance of an exemption in a tax refund that they had orally assigned, prepetition, to a secured creditor. In making its decision, the court identified and resolved the following issues: (1) debtors could not rely on the Utah Exemptions Act, which does not include an exemption for tax refunds; (2) income tax refunds are property of debtors' estates pursuant to 11 U.S.C. § 541; (3) to the extent that assignment of the tax refund was valid, it constituted a security interest under Article 9 of Utah's UCC, it required perfection, but was not perfected. The request was denied.