Eleventh Circuit Mentions Split Re Whether Deadline of FRCP 54(d)(1) Is Jurisdictional
Per Corwin v. Walt Disney Co. 468 F.3d 1329 (11th Cir. Nov 02, 2006):
The Federal Rules of Civil Procedure provide that after costs are taxed by the clerk, an objection may be made only "on motion served within 5 days thereafter." Fed.R.Civ.P. 54(d)(1). Although this deadline is not considered jurisdictional in our circuit, [FN14] it is still fully within the discretion of the district court to decline to review an untimely objection to costs.
FN14. There is a split among the circuits as to whether this deadline is jurisdictional, but we have found it not to be so. See Baum v. United States, 432 F.2d 85, 86 (5th Cir.1970) (per curiam).