Court Opinion

ID: 9389065
Source: CourtListenerOpinion
Date Created: 2023-04-24 16:00:53.315487+00
Date Added: 2024-06-11T17:18:25.079535
License: Public Domain

Case: 23-1618     Document: 5     Page: 1   Filed: 04/24/2023

            NOTE: This order is nonprecedential.

   United States Court of Appeals
       for the Federal Circuit
                  ______________________

                DEREK JASON WILLIAMS,
                   Petitioner-Appellant

                             v.

      COMMISSIONER OF INTERNAL REVENUE,
               Respondent-Appellee
              ______________________

                        2023-1618
                  ______________________

      Appeal from the United States Tax Court in No. 1954-
22.
                  ______________________

                      ON MOTION
                  ______________________

      Before DYK, TARANTO, and STOLL, Circuit Judges.
PER CURIAM.
                        ORDER
    The Commissioner of Internal Revenue (the “Commis-
sioner”) 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
Case: 23-1618      Document: 5      Page: 2     Filed: 04/24/2023

2            WILLIAMS   v. COMMISSIONER OF INTERNAL REVENUE

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 ju-
risdiction, we “shall, if it is in the interest of justice, trans-
fer” the appeal to an appropriate court. 28 U.S.C. § 1631.
The Commissioner identifies the Fourth Circuit as the ap-
propriate 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.
                                      FOR THE COURT

April 24, 2023                        /s/ Peter R. Marksteiner
    Date                              Peter R. Marksteiner
                                      Clerk of Court