Case Explained: MARLON DWAYNE BOYKIN v. INTERNAL REVENUE SERVICE

Court: United States Court of Appeals for the Fourth Circuit Filed: 2026-07-27 The Fourth Circuit dismissed the appeal for lack of jurisdiction because the underlying order from the magistrate judge was not a final, appealable order. The court held that under 28 U.S.C. § 1291 and § 1292, it may only exercise jurisdiction over final orders or specific interlocutory and collateral orders. Since the parties had not consented to the magistrate judge’s jurisdiction and the district court had not adopted or acted on the order, the magistrate judge’s ruling was deemed a nullity that did not constitute a final judgment. Consequently, the appeal was dismissed without oral argument. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.