NABAYA v. COMMISSIONER OF INTERNAL REV , No. 14-1044 (Fed. Cir. 2013)

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Case: 14-1044 Document: 23 Page: 1 Filed: 12/20/2013 NOTE: This order is nonprecedential. United States Court of Appeals for the Federal Circuit ______________________ SHAPAT AHDAWAN NABAYA, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. ______________________ 2014-1044 ______________________ Appeal from the United States Tax Court in No. 845713 L. ______________________ ON MOTION ______________________ Before MOORE, LINN, and O'MALLEY, Circuit Judges. PER CURIAM. ORDER The Commissioner of Internal Revenue moves to dismiss Shapat Ahdawan Nabaya s appeal or in the alternative to transfer to the United States Court of Appeals for the Fourth Circuit. We treat Nabaya's motion to amend and his petition as responses to the Commissioner's motion. Case: 14-1044 2 Document: 23 NABAYA Page: 2 Filed: 12/20/2013 v. COMMISSIONER OF INTERNAL REV Shapat Ahdawan Nabaya appeals a decision from the United States Tax Court that dismissed the case for lack of jurisdiction and denied various other motions filed by Nabaya. This court is a court of limited jurisdiction. 28 U.S.C. § 1295. The United States Tax Court s jurisdiction did not arise in whole or in part under the laws governing this court s appellate jurisdiction. Further, we note that jurisdiction to review decisions of the Tax Court is vested in the "United States Court of Appeals (other than the United States Court of Appeals for the Federal Circuit)." 26 U.S.C. § 7482(a)(1). The court agrees that transfer is appropriate pursuant to 28 U.S.C. § 1631 (authorizing this court to transfer an appeal "to any other such court in which the action or appeal could have been brought"). Accordingly, IT IS ORDERED THAT: (1) The Commissioner's motion is granted to the extent that the appeal is transferred to the United States Court of Appeals for the Fourth Circuit. (2) Any other pending motions or petitions are denied as moot. FOR THE COURT /s/ Daniel E. O Toole Daniel E. O Toole Clerk of Court s24 ISSUED AS A MANDATE: December 20, 2013