NOTE: This order is nonprecedential

United States Court of Appeals for the Federal Circuit

HERBERT CARL HEINTZ, Appellant,

V.

COMMISSIONER OF INTERNAL REVENUE, Appellee. .

2012-1465

Appeal from the United States Tax Court in case no. 2768-11L, Judge Diane L. Kroupa.

Before PRosT, MAYER, and REYNA, Circuiz Judges. PROST, Circuit Ju,dge. 0 R D E R The appellee moves to transfer this appeal.

Herbert Carl Heintz petitions for review from an or- der of the United States Tax Court. This court is a court of_ limited jurisdiction, which does not include petitions for review from the Tax Court. 28 U.S.C. § 1295; see also 26 U.S.C. § 7482(a). Pursuant to 28 U.S.C. § 1631, this court is authorized to transfer the case to a court in which the appeal could have been brought at the time it was filed or noticed. Transfer is appropriate here.

HEBERT CARL HEINTZ V. CONLMISSIONER 2

Accordingly, IT ls ORDERED THAT:

The motion is granted and the appeal is transferred pursuant to 28 U.S.C. § 1631 to the United States Court of Appeals for the Ninth Circuit. Al] other pending mo- tions are denied as moot.

FoR THE CoURT

1 4 /s/ Jan Horbaly Date J an Horbaly Clerk

cc: Robert H. Stevenson, Esq. u's°-;-?;W§R|FE_B;;F[§?;|¢]S;'|'FUH

26 Sara Ann Ketchum, Esq. AUG 1 4 2012 `°’ JAN annum

CLERK

Issued As A Mandate: AuG 1 4 2012