Bill Max Overton v. Commissioner of Internal Revenue

# NOTE: This order is nonprecedential. United States Court of Appeals for the Federal Circuit

BILL MAX OVERTON,
Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Appellee.

2011-1020

Appeal from the United States Tax Court in case no.
15032-10, Chief Judge John O. Colvin.

Before RADER, Chief Judge, FRIEDMAN and LINN, Circuit
Judges

PER CURIAM.

ORDER

Upon review of Bill Max Overton's recently docketed
appeal, we consider whether this appeal should be trans-
ferred.

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Overton filed a petition at the United States Tax
Court. On September 20, 2010, the Tax Court dismissed
the petition for lack of jurisdiction. On October 14, 2010,
Overton filed a notice of appeal, seeking review by this
court. Overton's mailing address indicates that his resi-
dence is in Oklahoma, which is within the regional juris-
diction of the United States Court of Appeals for the
Tenth Circuit.

This court is a court of limited jurisdiction. See 28
U.S.C. § 1295. We have no jurisdiction to review deci-
sions of the Tax Court. 26 U.S.C. § 7482(a)(1) ("The
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 .... "). Because we lack jurisdiction, we trans-
fer this appeal to the United States Court of Appeals for
the Tenth Circuit. 28 U.S.C. § 1631 ("Whenever a civil
action ... or an appeal ... is noticed for or filed with such
a court and that court finds that there is a want of juris-
diction, the court shall, if it is in the interest of justice,
transfer such action or appeal to any other court in which
the action or appeal could have been brought at the time
it was filed or noticed . .. . ").

Accordingly,

IT IS ORDERED THAT:

This appeal is transferred to the United States Court
of Appeals for the Tenth Circuit pursuant to 28 U.S.C. §
1631.

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FOR THE COURT

JAN 19 2011

Date

/s/ Jan Horbaly
Jan Horbaly
Clerk

cc: Bill Max Overton
John A. DiCicco, Esq.

s20

FILED
U.S. COURT OF APPEALS FOR
THE FEDERAL CIRCUIT
JAN 1 9 2011

JAN HORBALY
CLERK