OPINION
SUTTON, Circuit Judge.
After the United States Tax Court concluded that it lacked jurisdiction over William and Carol Mobley's petition, it declined to transfer the case to a federal district court under 28 U.S.C. § 1631. Because the Mobleys do not challenge the Tax Court's jurisdictional ruling and because the Tax Court correctly concluded that it lacked authority to transfer the case under § 1631, we affirm.
I.
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