Case: 14-1425 Document: 7 Page: 1 Filed: 06/17/2014

NOTE: This order is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

BERNIE MORA, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ______________________

2014-1425 ______________________

Appeal from the United States Tax Court in No. 2160- 14. __________________________

ON MOTION __________________________

PER CURIAM. ORDER The Commissioner of Internal Revenue moves to dis- miss this appeal for improper venue. Bernie Mora oppos- es. Mora appeals from an order of the United States Tax Court dismissing his case for lack of jurisdiction. This court does not have jurisdiction to review decisions of the United States Tax Court. 26 U.S.C. § 7482(a)(1) (“The Case: 14-1425 Document: 7 Page: 2 Filed: 06/17/2014

2 MORA v. COMMISSIONER OF INTERNAL REVENUE

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 . . . .”). The Commissioner acknowledges that this court may transfer this case pursuant to 28 U.S.C. § 1631, but seeks dismissal because he contends that Mora’s case is merit- less. We deem it the better course to transfer. Accordingly, IT IS ORDERED THAT: The motion is granted to the extent that this case is transferred to the United States Court of Appeals for the Ninth Circuit. FOR THE COURT

/s/ Daniel E. O’Toole Daniel E. O’Toole Clerk of Court

ISSUED AS A MANDATE: June 17, 2014

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