FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

In re: LAURA FREDRIKA PLUMA,  Debtor, No. 04-55107 LAURA FREDRIKA PLUMA, BAP No. Appellant,  SC-03-01098- v. BaRyMa

TAX COLLECTOR FOR THE OPINION

COUNTY OF SAN DIEGO,

Appellee.  Appeal from the Ninth Circuit Bankruptcy Appellate Panel Marlar, Ryan, and Baum, Bankruptcy Judges, Presiding

Argued and Submitted October 21, 2005—Pasadena, California

Filed October 31, 2005

Before: A. Wallace Tashima and Raymond C. Fisher, Circuit Judges, and Milton I. Shadur,* Senior District Judge.

Per Curiam Opinion

*The Honorable Milton I. Shadur, Senior United States District Judge for the Northern District of Illinois, sitting by designation.

14879 14880 IN RE: PLUMA

COUNSEL

Brian M. Mahoney, American Debt Relief, San Diego, Cali- fornia, for the appellant.

Timothy M. Barry, Senior Deputy County Counsel, San Diego, California, for the appellee.

OPINION

PER CURIAM:

This is an appeal from the judgment of the Bankruptcy Appellate Panel (“BAP”), Tax Collector v. Pluma (In re Pluma), 303 B.R. 444 (B.A.P. 9th Cir. 2003), reversing the judgment of the bankruptcy court, see In re Pluma, 289 B.R. 151 (Bankr. S.D. Cal. 2003).1 We affirm the judgment of the BAP for the reasons stated in its opinion, 303 B.R. 444, supra, and remand to the bankruptcy court for further pro- ceedings.

AFFIRMED.

1 We deny appellee’s motion to dismiss the appeal.