Gwendolyn L. KESTIN, Petitioner-Appellant, v. INTERNAL REVENUE SERVICE, Respondent-Appellee.
Gwendolyn L. Kestin seeks to appeal the tax court's orders denying her husband's motion to appear as her “next friend” and denying her motion for reconsideration of that order. This court may exercise jurisdiction only over final orders, 11 U.S.C. § 7482(a)(1) (2012), 28 U.S.C. § 1291 (2012), and certain interlocutory and collateral orders, 28 U.S.C. § 1292 (2012); Fed. R. Civ. P. 54(b); Cohen v. Beneficial Indus. Loan Corp., 337 U.S. 541, 545-46, 69 S.Ct. 1221, 93 L.Ed. 1528 (1949). The orders Kestin seeks to appeal are neither final nor appealable interlocutory or collateral orders. Accordingly, we dismiss the appeal for lack of jurisdiction. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.
Dismissed by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.