Derek Jason Williams v. Commissioner of Internal Revenue

N OTE: This order is nonprecedential.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 D YK, T ARANTO, and STOLL , Circuit Judges.
P ER CURIAM .
O R D E R
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: 1 Filed: 04/24/2023

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WILLIAMS v. COMMISSIONER OF INTERNAL REVENUE 2
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,
I T I S O RDERED T HAT :
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.
April 24, 2023
Date
F OR THE COURT
/s/ Peter R. Marksteiner
Peter R. Marksteiner
Clerk of Court
Case: 23-1618 Document: 5 Page: 2 Filed: 04/24/2023

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