Opinion
2023-1618
04-24-2023
DEREK JASON WILLIAMS, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
This order is nonprecedential.
Appeal from the United States Tax Court in No. 195422.
ON MOTION
Before DYK, TARANTO, and STOLL, Circuit Judges.
ORDER
PER CURIAM.
The Commissioner of Internal Revenue (the "Commissioner") moves unopposed to transfer this appeal to the United States Court of Appeals for the Fourth Circuit.
Derek Jason Williams filed a notice of appeal to this court from a decision by the United States Tax Court. But "[t]he United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court," 26 U.S.C. § 7482(a)(1). Where we lack jurisdiction, we "shall, if it is in the interest of justice, transfer" the appeal to an appropriate court. 28 U.S.C. § 1631. The Commissioner identifies the Fourth Circuit as the appropriate court to review the appealed decision. See § 7482(b)(1)(A).
Accordingly, IT IS ORDERED THAT:
The motion is granted. The appeal and all its filings are transmitted to the United States Court of Appeals for the Fourth Circuit pursuant to 28 U.S.C. § 1631.