James R. Matheson v. Commissioner of Internal Revenue Service

993 F.2d 883 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James R. MATHESON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70634. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 5, 1993. Decided May 19, 1993. Before: HALL, WIGGINS and TROTT, Circuit Judges. 1 MEMORANDUM * 2 Appellant James R. Matheson appeals the decision of the United States Tax Court affirming the Internal Revenue Service's ("IRS") assessment of a $26,697 deficiency in Matheson's 1983 federal income tax return. Matheson claims the Tax Court did not have jurisdiction because the notice of deficiency was sent after the three year statute of limitations had expired; the Tax Court's determination that appellant had no "profit objective" in the gold mine investment at issue was clearly erroneous; and that the IRS's administration of the tax code and collection of taxes is unconstitutional under the separation of powers doctrine. 3…