*905 ON MOTION

ORDER

The United States and the Internal Revenue Service (US) move to dismiss David Lee Buess’s and Rodney Dale Class’s (Buess) appeal for lack of jurisdiction.

The complaint filed in the United States District Court for the District of Columbia essentially includes claims of tax fraud against the United States. The district court dismissed the complaint for failure to state a claim upon which relief may be granted. After dismissal, Buess filed a notice of appeal, identifying this court, and the appeal was docketed. It appears that the appeal was also docketed in the United States Court of Appeals for the District of Columbia.

This is a court of limited jurisdiction. 28 U.S.C. § 1295. Based on our review, it is clear that the district court’s jurisdiction did not arise in whole or in part under the laws governing this court’s appellate jurisdiction. In these circumstances, we determine that it is unnecessary to transfer this case to the United States Court of Appeals for the District of Columbia, because that court has already docketed the appeal in this matter. See 28 U.S.C. § 1631 (court may, if it is in the “interest of justice,” transfer an action to a court “in which the action or appeal could have been brought at the time it was filed or noticed”).

Accordingly,

It Is Ordered That:

(1) The motion to dismiss is granted.

(2) Each side shall bear its own costs in this appeal.