Douglas J. Crawford v. Commissioner of Internal Revenue

Douglas Crawford appeals the Tax Court’s denial of his petition for redetermi-nation of income taxes for tax year 1991 arguing that the Special Trial Judge of the Tax Court lacked jurisdiction to decide constitutional claims and that appointment of special trial judges violates the separation of powers doctrine. We affirm.

We have jurisdiction pursuant to 26 U.S.C. § 7482 (a) and review United States' Tax Court decisions in the same manner and to the same extent as decisions of the district court in civil bench trials. Estate of Rapp v. Comm’r., 140 F.3d 1211, 1214-15 (9th Cir.1998). We review the issues in this case, which are pure questions of law, de novo. Id. at 1215 .

Crawford sought redetermination of 1991 income tax deficiencies in United States Tax Court. A Special Trial Judge tried the case on stipulated facts. The issues at trial were whether: (1) the Tax Court had jurisdiction to consider Crawford’s constitutional claims, (2) assignment of the case to the Special Trial Judge violated due process, equal protection and separation of powers, (3) Crawford’s 1991 unemployment compensation should be included in his 1991 gross income and (4) Crawford was liable for an…