Court of Appeals for the Ninth Circuit January 24, 2002, No. 01-15465. D.C. No. CV-99-00912-KJD (Morales v. Cheskatry)

MEMORANDUM **

Debtor Medardo Morales appeals pro se from the district court’s order affirming the bankruptcy court’s order dismissing his adversary proceedings against the United States Internal Revenue Service. We have jurisdiction pursuant to 28 U.S.C. § 158(d). We review the bankruptcy court’s decision independently. Allred v. Kennerley (In re Kennerley), 995 F.2d 145, 146 (9th Cir.1993).