Appeals from decisions of the BAP are taken to the U.S. Court of Appeals for the Tenth Circuit.  A notice of appeal should be filed with the Clerk of the BAP. The time for filing an appeal is 30 days from the date of entry of the judgment, or 60 days if the United States is a party. See Fed. R. App. P. 4(a)(1) (made applicable by Fed. R. App. P. 6).  If a timely motion for rehearing is filed, the time to appeal runs from the entry of the order denying rehearing or the entry of a subsequent judgment. See Fed. R. App. P. 4(a)(1) (made applicable by Fed. R. App. P. 6); 10th Cir. BAP L.R. 8022-1. The filing fee for an appeal from the BAP is $505.00. No fee is charged for appeals filed by the United States. See 28 U.S.C. § 1913.