MEMORANDUM **

Robert L. Allum appeals pro se the district court’s judgment dismissing for lack of jurisdiction his action seeking a declaratory judgment regarding whether money received in settlement of a civil rights lawsuit is excludable income for tax purposes pursuant to 26 U.S.C. § 104(a)(2). We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo dismissals for *681lack of subject matter jurisdiction, Hughes v. United States, 953 F.2d 531, 535-37 (9th Cir. 1992), and we affirm.

Contrary to Allum’s contention, the district court correctly determined that his action is barred by the Declaratory Judgment Act, 28 U.S.C. § 2201. See id.

AFFIRMED.