Abraitas v. U.S., No. 12-3747 (6th Cir. Mar. 4, 2013) (published)
This is a tax case but it discusses an issue that comes up in immigration cases - does the failure to timely seek administrative review deprive the court of jurisdiction over a petition for review?
The court found that the rules governing administrative review are claims processing rules that are not jurisdictional. However, the failure to exhaust administrative remedies through the filing of a timely administrative appeal does deprive the court of jurisdiction.