USCA11 Case: 21-13426 Document: 54-1 Date Filed: 07/07/2023 Page: 1 of 12 [DO NOT PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 21-13426 Non-Argument Calendar ____________________ In re: TAQUAN RAHSHE GULLETT-EL, Debtor. ___________________________________________________ TAQUAN RAHSHE GULLETT-EL, Plaintiff-Appellant, versus INTERNAL REVENUE SERVICE, AMERICAN BAR ASSOCIATION, Defendants- Appellees. USCA11 Case: 21-13426 Document: 54-1 Date Filed: 07/07/2023 Page: 2 of 12 2 Opinion of the Court 21-13426 ____________________ Appeals from the United States District Court for the Middle District of Florida D.C. Docket No. 3:20-cv-01075-TJC, Bkcy. No. 3:20-bk-00618-JAF ____________________ ____________________ No. 21-13429 Non-Argument Calendar ____________________ In re: TAQUAN RAHSHE GULLETT-EL, Debtor. ___________________________________________________ TAQUAN RAHSHE GULLETT-EL, Plaintiff-Appellant, versus INTERNAL REVENUE SERVICE, AMERICAN BAR ASSOCIATION, Defendants-Appellees. USCA11 Case: 21-13426 Document: 54-1 Date Filed: 07/07/2023 Page: 3 of 12 21-13426 Opinion of the Court 3 ____________________ Appeals from the United States District Court for the Middle District of Florida D.C. Docket No. 3:20-cv-01047-TJC, Bkcy. No. 3:20-bk-00618-JAF ____________________ Before NEWSOM, BRANCH, and ANDERSON, Circuit Judges. PER CURIAM: Taquan Rahshe Gullett-El appeals from the district court’s order (1) holding that his appeal from the bankruptcy court’s dismissal of his adversary complaint was untimely and otherwise frivolous, and (2) denying his request for permission to proceed in forma pauperis (“IFP”) on appeal. Gullett-El argues that he timely filed his administrative appeal from the bankruptcy court’s adversary proceeding to the district court and that the district court erred in denying him IFP status on appeal. Additionally, he asserts that both the bankruptcy court and the district court made multiple errors in the disposition of his adversary complaint. After review, we conclude that we lack jurisdiction. Accordingly, the appeal is dismissed. USCA11 Case: 21-13426 Document: 54-1 Date Filed: 07/07/2023 Page: 4 of 12 4 Opinion of the Court 21-13426 I. Background Although this appeal arises out of a dismissal of two bankruptcy court appeals, a brief summary of events leading to that ruling is necessary for context. In 2017, Gullett-El was convicted in the Central District of California of two counts of submitting false, fictious, or fraudulent claims to the Internal Revenue Service (“IRS”), and two counts of attempting to file a false lien or encumbrance against the property of government employees. See United States v. Taquan-Rashe, 752 F. App’x 531, 531 (9th Cir. 2019) (unpublished). Thereafter, in 2020, while imprisoned for those crimes, Gullett-El, filed a pro se petition for Chapter 7 bankruptcy in the bankruptcy court for the Middle District of Florida. He alleged, among other types of debt, that he had judicial liens, statutory liens, and tax liens. And he listed as creditors, among others, the California Franchise Tax Board and the United States of America. On July 23, 2020, Gullett-El received a discharge from the bankruptcy court. The discharge notice explained generally that some debts are not dischargeable, including “debts for most taxes.” The bankruptcy court closed the bankruptcy proceeding in September 2021. In March 2020, prior to receiving the bankruptcy discharge, Gullett-El filed a pro se adversary complaint in the …
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