In Re New Life Health Center Company, Debtor. New Life Health Center Company v. Internal Revenue Service

The bankruptcy court granted the Internal Revenue Service (“IRS”) an extension of time to file a proof of claim on the ground that the IRS’ failure to file on time was due to “excusable neglect.” The district court affirmed. We dismiss the appeal for lack of jurisdiction because the bankruptcy court’s order is not an appealable order.

The bankruptcy court’s order is not an appealable order because it does not decide the merits of the IRS’ claim. In other words, it does not determine that the IRS’ claim will be allowed; nor does it hold that Debtor’s plan of reorganization must provide for a…