Douglas J. Crawford - Page 4

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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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