Unpublished opinions are not binding precedent in this circuit.

Alvin Sheldon Kanofsky appeals the tax court’s order upholding the Commissioner’s notices of deficiency with respect to his 2008, 2009, and 2010 income tax liability and assessing penalties. The Commissioner has moved to dismiss the appeal for improper venue. We have reviewed the record and conclude that venue does not lie in this Circuit. See 28 U.S.C. § 7482(b)(1) (2012). Additionally, we find that transfer of venue to the Third Circuit is not in the interest of justice. See Sorda v. Holder, 643 F.3d 117, 122-23 (4th Cir. 2011) (declining to transfer case under 28 U.S.C. § 1631 [ (2012) ] due, in part, to “weakness of [the appellant’s] argument on the merits”). Accordingly, we dismiss the appeal. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

DISMISSED