
    Duane W. LARSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
    No. 00-55185.
    United States Court of Appeals, Ninth Circuit.
    Submitted Jan. 8, 2001.
    Decided Jan. 25, 2001.
    Before BEEZER, O’SCANNLAIN, and KLEINFELD, Circuit Judges.
    
      
      . The panel unanimously finds this case suitable for decision without oral argument and denies Larson's April 14, 2000 motion for oral argument. See Fed. R.App. P. 34(a)(2).
    
   MEMORANDUM

Duane W. Larson appeals pro se the judgment issued by the district court in his tax refund action. We have jurisdiction pursuant to 28 U.S.C. § 1291, and we affirm for the reasons stated in the district court’s Statement of Uncontroverted Facts and Conclusions of Law and Minute Order, both dated November 24,1999.

AFFIRMED. 
      
      . This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9 th Cir. R. 36-3.
     