Minemyer v. Comm’r of Internal Revenue, 995 F.3d 781 (10th Cir. Apr. 22, 2021)
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.