Bill V. Ypsilantis v. Secretary, U.S. Department of the Treasury

Opinion

USCA11 Case: 23-14042 Document: 19-1 Date Filed: 01/11/2024 Page: 1 of 2

[DO NOT PUBLISH] In the United States Court of Appeals For the Eleventh Circuit

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No. 23-14042 Non-Argument Calendar ____________________

BILL V. YPSILANTIS, Plaintiff-Appellant, versus SECRETARY, U.S. DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE,

Defendants-Appellees.

Appeal from the United States District Court for the Southern District of Florida D.C. Docket No. 0:22-cv-61514-BB USCA11 Case: 23-14042 Document: 19-1 Date Filed: 01/11/2024 Page: 2 of 2

2 Opinion of the Court 23-14042

Before BRANCH, LUCK, and LAGOA, Circuit Judges. PER CURIAM: This appeal is DISMISSED, sua sponte, for lack of jurisdic- tion. Bill Ypsilantis appeals from the district court’s order granting, in part, the motion for summary judgment filed by the Secretary, U.S. Department of the Treasury and the Internal Revenue Service on two of his three claims. We lack jurisdiction to review the order because it is not a final order adjudicating all of the claims raised by Ypsilantis, as his third claim remains pending in the district court. See 28 U.S.C. § 1291; Supreme Fuels Trading FZE v. Sargeant, 689 F.3d 1244, 1246 (11th Cir. 2012). Moreover, the district court did not certify its order under Rule 54(b). See Fed. R. Civ. P. 54(b). No petition for rehearing may be filed unless it complies with the timing and other requirements of 11th Cir. R. 40-3 and all other applicable rules.