Pejouhesh v. CIR, No. 22-60469 (5th Cir. 2023)
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Petitioner, a federal prisoner proceeding pro se, moved for leave to proceed in forma pauperis and a change of venue for his tax appeal to the United States Court of Appeals for the District of Columbia Circuit.
The Fifth Circuit dismissed the appeal for lack of jurisdiction. The court explained that the United States Courts of Appeals have exclusive jurisdiction to review decisions of the Tax Court. 26 U.S.C. Section 7482(a)(1). As such, absent certification under 28 U.S.C. Section 1292(b) or a separate Rule 54(b) type order, an order disposing of fewer than all parties or claims in an action is unappealable, subject to exceptions not applicable here, as is the case here. Since no certification under Section 1292(b) or a separate Rule 54(b) type order exists, and Petitioner’s pleading is still pending before the Tax Court, the court held that it lacks jurisdiction over this appeal.
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