Derek Williams v. Commissioner of Internal Revenue ( 2023 )

USCA4 Appeal: 23-1443 Doc: 12 Filed: 12/21/2023 Pg: 1 of 2
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 23-1443
DEREK J. WILLIAMS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Court No. 1954-22).
Submitted: December 19, 2023 Decided: December 21, 2023
Before HARRIS, QUATTLEBAUM, and BENJAMIN, Circuit Judges.
Dismissed by unpublished per curiam opinion.
Derek J. Williams, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Rachel
Ida Wollitzer, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
USCA4 Appeal: 23-1443 Doc: 12 Filed: 12/21/2023 Pg: 2 of 2
PER CURIAM:
Derek J. Williams appeals the tax court’s order entering a stipulated decision
determining a deficiency in Williams’ 2018 income tax. Absent circumstances not present
here, we will not entertain an appeal from a consent judgment. Cohen v. Va. Elec. & Power
Co., 788 F.2d 247, 249 (4th Cir. 1986); White v. Comm’r, 776 F.2d 976, 977
(11th Cir. 1985); see Thonen v. Jenkins, 455 F.2d 977, 977 (4th Cir. 1972) (a party “cannot
appeal from an order entered with [his] consent unless [he] establish[es] facts to nullify
[his] consent”). Because Williams does not challenge the validity of his consent, we
dismiss his appeal. The Commissioner moved for an extension of time to file his appellate
brief; we grant that motion and have reviewed the brief. We dispense with oral argument
because the facts and legal contentions are adequately presented in the materials before this
court and argument would not aid the decisional process.
DISMISSED
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