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entrusted to Article I courts. See Freytag v. Commissioner, 501
U.S. 868 (1991); Redhouse v. Commissioner, 728 F.2d 1249 (9th
Cir. 1984), affg. 79 T.C. 355 (1982); Nash Miami Motors, Inc. v.
Commissioner, 358 F.2d 636 (5th Cir. 1966), affg. T.C. Memo.
1964-230; Rowlee v. Commissioner, 80 T.C. 1111 (1983).
Additionally, the Court of Appeals for the Ninth Circuit, to
which an appeal in this case would normally lie, has stated: "we
have often upheld Tax Court decisions which were based on a
constitutional inquiry." Rager v. Commissioner, 775 F.2d 1081,
1083 (9th Cir. 1985), affg. T.C. Memo. 1984-563.
Petitioner further argues that he is denied due process of
law and equal protection by being required to pay the deficiency
as a precondition to litigating in the U.S. District Court. A
taxpayer has alternative avenues of judicial review available to
contest the Commissioner's determination of a deficiency in tax.
The taxpayer may either pay the deficiency and sue for a refund
in the District Court or the Claims Court, or the taxpayer may
withhold payment and petition the Tax Court. In either case, a
decision of the trial court may be reviewed in the Court of
Appeals and ultimately in the Supreme Court. These procedures
satisfy due process. See Redhouse v. Commissioner, supra;
Stonecipher v. Bray, 653 F.2d 398 (9th Cir. 1981); Willmut Gas &
Oil Co. v. Fly, 322 F.2d 301 (5th Cir. 1963).
Petitioner has voluntarily chosen to have his dispute
resolved in this Court. This Court operates pursuant to statute,
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