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Parties Involved:
Commissioner of Internal Revenue
Appellee
Internal Revenue Service
Appellee
Anna S. Medlock
Appellee
United States Secretary Of The Treasury
Appellee
United States of America
Appellee
Rickie Allen Wilson
Appellant
Ginger Wray
Appellee

Document Text:

UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

RICKIE ALLEN WILSON,

 Plaintiff - Appellant,

 v. 

UNITED STATES OF AMERICA;

UNITED STATES SECRETARY OF

THE TREASURY; INTERNAL

REVENUE SERVICE;

COMMISSIONER OF INTERNAL

REVENUE; GINGER WRAY, Revenue

Officer; ANNA S. MEDLOCK,

Operations Manager, IRS, and Other

unknown IRS employees,

 Defendants - Appellees.

No 07-1474

(D.C. No. 07-CV-01267-REB-MJW)

ORDER

Filed November 16, 2007

Before BRISCOE, LUCERO, and TYMKOVICH, Circuit Judges.

This court lacks jurisdiction over this appeal because the orders being appealed are

not final or otherwise immediately appealable, and no exception to the final judgment rule

is present here.

The plaintiff has appealed orders entered by the magistrate judge denying his

motion to join an additional defendant and denying his motion to reconsider. The

Appellate Case: 07-1474 Document: 010170469 Date Filed: 11/16/2007 Page: 1
2

plaintiff did not ask the district court to review either order, and the district court has not

otherwise reviewed the orders. Moreover, neither a final order disposing of all claims

against all parties nor a final judgment has been entered.

This court has jurisdiction to review only final decisions, 28 U.S.C. § 1291, and

specific types of interlocutory orders. A final decision is one that disposes of all issues on

the merits and leaves nothing for the court to do but execute the judgment. Quackenbush

v. Allstate Ins. Co., 517 U.S. 706, 712 (1996). As an initial matter, orders entered by

magistrate judges and not acted upon by the district court are generally not final and

appealable. See Phillips v. Beierwaltes, 466 F.3d 1217, 1222 (10th Cir. 2006).

More importantly, however, an order denying leave to amend a complaint in most

instances is not a final and appealable decision. Combs v. PriceWaterhouse Coopers

LLP, 382 F.3d 1196, 1204 (10th Cir. 2004). Further, an order regarding joinder of new

parties does not satisfy the collateral order exception to the final judgment rule because

such order can be reviewed after final judgment is entered. See Prop-Jets, Inc. v.

Chandler, 575 F.2d 1322, 1325 (10th Cir. 1978).

APPEAL DISMISSED. The mandate shall issue forthwith.

Entered for the Court

ELISABETH A. SHUMAKER, Clerk

by: Lara Smith

Counsel to the Clerk

Appellate Case: 07-1474 Document: 010170469 Date Filed: 11/16/2007 Page: 2