In Re Donald Leif Rokke, Petitioner,, 948 F.2d 1337 (D.C. Cir. 1991)

Upon consideration of the motion for stay and petition for writ of mandamus, it is

ORDERED that the petition for writ of mandamus be dismissed. The court of appeals in the circuit where the petitioner resides has exclusive jurisdiction to review a United States Tax Court decision which redetermines an individual's tax liability. See 26 U.S.C. § 7482(b). Jurisdiction over a petition for mandamus against the tax court lies only in the circuit which has jurisdiction to review a direct appeal. See In re Stone, 569 F.2d 156 (D.C. Cir. 1978) (per curiam). Thus, any petition in this case should be brought in the Court of Appeals for the Ninth Circuit. it is

FURTHER ORDERED that the motion for stay be dismissed as moot.