Campos v. Commissioner of Internal Rev

Case: 14-1667 Document: 11 Page: 1 Filed: 11/25/2014
NOTE: This order is nonprecedential.
United States Court of Appeals
for the Federal Circuit
______________________
JUAN CAMPOS,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
______________________
2014-1667
______________________
Appeal from the United States Tax Court in No. 6208-
14.
__________________________
ON MOTION
__________________________
Before NEWMAN, DYK, and HUGHES, Circuit Judges.
PER CURIAM.
ORDER
The Commissioner of Internal Revenue moves to dis-
miss the appeal for lack of jurisdiction. Juan Campos
opposes.
Juan Campos appeals from an order of the United
States Tax Court dismissing his complaint for lack of
jurisdiction. This court is a court of limited jurisdiction
Case: 14-1667 Document: 11 Page: 2 Filed: 11/25/2014
2 CAMPOS v. COMMISSIONER OF INTERNAL REV
and does not have jurisdiction over this appeal. See 28
U.S.C. § 1295(a). The Commissioner states that the
United States Court of Appeals for the District of Colum-
bia Circuit would have appellate jurisdiction in this case.
See 26 U.S.C. 7482(a)(1) ("The United States Court 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").
Although the Commissioner argues against transfer,
asserting the correctness of the Tax Court's judgment, we
deem it appropriate to transfer the appeal to the District
of Columbia Circuit pursuant to 28 U.S.C. § 1631 (if a
court finds there is a lack of jurisdiction, "the court shall,
if it is in the interest of justice, transfer such action or
appeal to any other such court in which the action or
appeal could have been brought at the time it was filed or
noticed").
Accordingly,
IT IS ORDERED THAT:
The motion is denied and the appeal is transferred to
the United States Court of Appeals for the District of
Columbia Circuit.
FOR THE COURT
/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk of Court
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