Williams v. Commissioner of Internal Revenue

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NOTE: This order is nonprecedential.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