α-oxidation of fatty acids takes place in
Phytanic acid containing branched methyl groups undergoes alpha-oxidation in peroxisomes. This pathway removes one carbon as formyl-CoA, converting phytanic acid to pristanic acid which then enters beta-oxidation. Peroxisomal localization protects mitochondria and explains Refsum disease accumulation when alpha-oxidation is defective.
Ref: Nelson and Cox, Lehninger Principles of Biochemistry, 7th Edition, Chapter 17 Fatty Acid Catabolism, and Stryer Biochemistry 9th Edition, Chapter 22, explains alpha-oxidation of branched fatty acids like phytanic acid occurs in peroxisomes producing pristanic acid, published by W.H. Freeman.