Schroerlucke v. United States

NOTE: This order is nonprecedential United States Court of AppeaIs for the FederaI Circuit DONALD R. SCHROERLUCKE, AND JOYCE D. SCHROERLUCKE, s Plaintiffs-Appellants, V. UNITED STATES, Defendcmt-Appellee. 2012-5026 Appea1 from the United States C0urt of Federa1 Claims in case 110. 09-CV-772, Judge Marian Blank H0rn. ON MOTION Before RADER, Chief Judge, GAJARsA and REYNA, Circuiz Judges. REYNA, Circuit Judge. ORDER _ The United States moves to dismiss this appeal from the judgment of the United States C0urt of FederaI C1aims for lack of jurisdiction The appellants 0pp0se. SCHROERLUCKE V. US 2 In November 2009, the appellants filed a complaint in the Court of Federal Claims seeking a refund of their federal taxes On September 21, 2011, the court granted summary judgment in favor of the government, and entered its final judgment on September 23, 2011. The appellants notice of appeal was received at the court on November 28, 2011, 66 days after entry of final judgment. Rule 4(a)(1)(B) of the Federal Rules of Appellate Pro- cedure govern the time for filing a notice of appeal from a judgment of the Court of Federal Claims. Fed. R. App. P. 4(a)(1)(B). lt provides that "[w]hen the United States or its officer or agency is a party, the notice of appeal may be Eled by any party within 60 days after the judgment or order appealed from is entered." The Supreme Court has firmly established that the statutory deadlines for taking an appeal from one court to another court are jurisdictional and mandatory. See Henderson v. Shinseki, 131 S. Ct. 1197, 1203-04 (2011); Bowles v. Russell, 551 U.S. 205, 213-14 (200'7). Therefore, a court has no authority to create equitable exceptions for untimely notices of appeal. Id. The United States contends that the appeal is un- timely_Which it is_and asks the court to dismiss the appeal The appellants seek refuge in Fed. R. App. P. 5, which authorizes trial courts to extend the time to file a notice of appeal if “(i) a party so moves no later than 30 days after the time prescribed by this Rule 4(a) eXpires; and (ii) regardless of whether its motion is filed before or during the 30 days after the time prescribed by this Rule 4(a) expires that party shows excusable neglect or good cause.” Fed. R. App. P. 5(A)-(C) (emphasis added). 3 SCHROERLUCKE V. US The appellants suggestion that Fed. R. App. P. 5 au- thorizes this court to accept their untimely notice of appeal based on excusable neglect or good cause ignores the plain language of the statute: no motion for an exten- sion of time was ever filed in the trial court, let alone a motion within 30 days from the date of judgment. Any request below now would be untimely, leaving both the trial court and this court without authority to grant such relief. Accordingly, IT Is OR1)ERED THAT: (1) The motion to dismiss is granted (2) Each side shall bear their own costs _ FOR THE COURT MAR 1 5 2012 ` /s/ J an Horbaly Date J an Horbaly Clerk cc: Randall Paul Andreozzi, Esq. Randolph L. Hutter, Esq. 319 FILED U.S. COUHT OF APPEALS FOB THE FEDEHAL C|RCUIT HAR l5Z01Z JAN Hl]RBA\.Y CLERK