Huerta v. Ashcroft, 443 F.3d 753 (10th Cir. Apr. 11, 2006) (thirty day deadline to appeal IJ decision to the BIA is not jurisdictional; if BIA grants a late appeal neither the BIA nor a reviewing court of appeals is barred by an untimely filing of a notice to appeal to the BIA).
http://laws.lp.findlaw.com/10th/049542.html