Opinion ID: 628466
Heading Depth: 1
Heading Rank: 4

Heading: Motion for Removal to District Court

Text: 16 Rokke contends that the tax court erred in denying his motion for removal of his case to the district court. Rokke seems to believe that he is constitutionally entitled to either a jury trial in the tax court or removal to the district court. He is wrong. We review removal issues de novo. Emrich v. Touche Ross & Co., 846 F.2d 1190, 1194 (9th Cir.1988). 17 There is no right to a jury trial in tax court. Masat v. Commissioner, 784 F.2d 573, 577 (5th Cir.1986). Also, once a taxpayer seeks relief in a tax court, he loses his right to go to the district court. I.R.C. Sec. 6512(a); First Nat'l Bank of Chicago v. United States, 792 F.2d 954, 956 (9th Cir.1986), cert. denied, 479 U.S. 1064 (1987).