USA v. Peymon Mottahedeh, No. 08-56980 (9th Cir. 2010)
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FILED NOV 01 2010 NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U .S. C O U R T OF APPE ALS FOR THE NINTH CIRCUIT UNITED STATES OF AMERICA, Plaintiff - Appellee, No. 08-56980 D.C. No. 2:08-cv-02740-PA-CW v. MEMORANDUM * PEYMON MOTTAHEDEH, Defendant - Appellant. Appeal from the United States District Court for the Central District of California Percy Anderson, District Judge, Presiding Submitted October 19, 2010 ** Before: O SCANNLAIN, LEAVY, and TALLMAN, Circuit Judges. Peymon Mottahedeh appeals pro se from the district court s summary judgment for the United States in its action seeking to reduce federal income tax assessments to judgment. We dismiss. * This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). We lack jurisdiction to review the underlying judgment because Mottahedeh s notice of appeal was filed more than sixty days after entry of judgment. See Fed. R. App. P. 4(a)(1)(B); Hostler v. Groves, 912 F.2d 1158, 1160 (9th Cir. 1990) ( [W]e must address the question [of appellate jurisdiction] sua sponte. ); Miller v. Marriott Int l, Inc., 300 F.3d 1061, 1063 (9th Cir. 2002) ( The filing of an effective notice of appeal is a jurisdictional requirement which cannot be waived. ). The motion for reconsideration of the denial of Mottahedeh s motion to suppress evidence did not toll the time to appeal from the judgment. See Fed. R. App. P. 4(a)(4)(A) (listing tolling motions). DISMISSED. 2 08-56980
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