Gottfried

MEMORANDUM **

Michael E. Gottfried and Frederick G. Gamble appeal from a decision of the Bankruptcy Appellate Panel (“BAP”) affirming in part and vacating and remanding in part a sanctions order and subsequent denial of motions for reconsideration issued by the bankruptcy court. Because the parties are familiar with the factual and procedural history of this case, we will not recount it here.

We must consider sua sponte whether we have jurisdiction over an appeal. We have jurisdiction over appeals from the BAP only when both the bankruptcy court decision and the BAP decision are final. Alexander v. Compton (In re Bonham), 229 F.3d 750, 761 (9th Cir.2000). Here, neither decision is final for purposes of appeal to the court of appeals.

The bankruptcy court’s sanction order and subsequent denial of motions for reconsideration are not final even under the more liberal standards of finality applied to bankruptcy court decisions. See Bon-ham, 229 F.3d at 761 . The October 1997 order required the attorneys to submit declarations detailing both paid and unpaid fees and costs within 20 days and stated: “[T]he court expressly reserves the right, subject to notice and hearing, to impose…