Minemyer v. Comm’r of Internal Revenue, 995 F.3d 781 (10th Cir. Apr. 22, 2021)
The Tenth Circuit joined the Third, Fifth, Seventh, and Ninth Circuits to hold that a tax court order disposing of some, but not all, claims arising from the same proceeding is not immediately appealable under 26 U.S.C. § 7482(a)(1) unless the tax court “expressly determines that the order is final and there is no just reason for delay, similar to Rule 54(b) certification by a district court.” Although the procedural rules applicable to tax courts do not contain a counterpart to Fed. R. Civ. P. 54(b), the appellate court concluded that application of that rule’s requirements would promote “consistency and clarif[y] the time for taking an appeal” in tax court proceedings.