Kun

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA

ALBERT MIKLOS KUN,

Case Nos. 23-cv-01660-RS Appellant, 23-cv-01747-RS 11 v. ORDER AFFIRMING BANKRUPTCY

INTERNAL REVENUE SERVICE, COURT ORDERS

13 Appellee.

15 I. INTRODUCTION Appellant Albert Kun previously appealed a Bankruptcy Court order dismissing his adversary complaint against the Internal Revenue Service (“IRS”). That appeal affirmed the Bankruptcy Court in part and vacated in part, remanding on the issue of Appellant’s 2014 taxes. The Bankruptcy Court found that the 2014 taxes were nondischargeable as a matter of law, entered judgment in favor of the IRS, and denied Appellant’s subsequent motion for reconsideration. Appellant now appeals these orders. No oral argument is necessary because “the facts and legal arguments are adequately presented in the briefs and record, and the decisional process would not be significantly aided by oral argument.” Fed. R. Bankr.…