Nordbrock

MEMORANDUM

Neil T. Nordbrock and Evelyn R. Nordbrock (the “Nordbrocks”) appeal pro se the district court’s May 2, 2000 order denying their second motion to reconsider the merits of their consolidated tax actions against the United States. We do not have jurisdiction to review the district court’s dismissal of the Nordbrocks’ consolidated tax actions. We do have jurisdiction under 28 U.S.C. § 1291 to review the district court’s dismissal of the Nordbrocks’ second motion for reconsideration and we affirm. In their second motion to reconsider, the Nordbrocks requested a new trial on two grounds. First, they offered an IRS document dated February 18, 2000, as newly discovered evidence that would have changed the outcome of the case. The district court did not abuse its discretion in rejecting this claim.

Second, the Nordbrocks argued that Judge Alfredo C. Marquez should have recused himself from their consolidated actions due to personal bias stemming from a lawsuit Mr. Nordbrock filed against the judge and other defendants in 1983. 28 U.S.C. §§ 144 and 455 provide for disqualification of judges for personal bias or prejudice only on a timely motion. United States v. Rogers, 119…