Daniel A. Spacek, Plaintiff-appellant, v. the United States, Defendant-appellee, 9 F.3d 978 (Fed. Cir. 1993)

ORDER

The United States moves to transfer Daniel A. Spacek's appeal pursuant to 28 U.S.C. § 1631 to the United States Court of Appeals for the Fifth Circuit. Spacek opposes.

The United States states that "the gravamen of Spacek's complaint ... [was] that the IRS did not follow the procedures established in the Internal Revenue Code for the assessment and collection of federal taxes." Pursuant to 28 U.S.C. § 1295(a) (2), appeals of such cases belong in the appropriate regional circuit. Further, we note that the Fifth Circuit heard a previous appeal of this case and remanded the case to the district court for further proceedings.

Accordingly,

IT IS ORDERED THAT:

The motion to transfer is granted. The Clerk is directed to transfer Spacek's appeal to the United States Court of Appeals for the Fifth Circuit.