United States Bankruptcy Appellate Panel for the Ninth Circuit January 9, 1997, BAP No. HI-95-2256-HJO, Bankruptcy No. 94-01463, Adv. No. 95-0042 (Smith v. United States, Internal Revenue Service (In Re Smith))

OPINION

HAGAN, Bankruptcy Judge:

Robert Allen Smith, (“Appellant”) appeals an order of the bankruptcy court denying his motion for a trial by jury in an adversary proceeding he instituted against the Internal Revenue Service of the United States (“IRS”)

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We conclude the Appellant has no right to a trial by jury in this instance and AFFIRM.