Turk v. Internal Revenue Service , 69 F. App'x 364 ( 2003 )

MEMORANDUM ^**

Rick Lee Turk appeals the district court’s judgment entered after a bench trial, and its order denying his motion to alter or amend the judgment. We have jurisdiction to review the post-judgment motion pursuant to 28 U.S.C. § 1291. We review for an abuse of discretion, Zimmerman v. City of Oakland, 255 F.3d 734, 737 (9th Cir.2001), and we affirm.

We lack jurisdiction to review the underlying judgment entered after a bench trial because Turk did not file a timely tolling motion and did not file a notice of appeal within 60 days. See Scott v. Younger, 739 F.2d 1464, 1467 (9th Cir.1984); Fed. R.App. P. 4(a)(4)(A).

The district court did not abuse its discretion by denying the motion to alter or amend the judgment as untimely. See Scott, 739 F.2d at 1467; Fed.R.Civ.P. 59(e).

We reject Turk’s remaining contentions.

AFFIRMED.

** This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.