Derek Williams v. Commissioner of Internal Revenue

• Court: Court of Appeals for the Fourth Circuit
• Decided: December 21, 2023
• Docket: 23-1443
• Status: Unpublished

Opinion

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UNPUBLISHED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Dismissed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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