Lavonda discovered that the 5th Circuit (where Lavonda resides) has recently issued a favorable opinion with respect to an issue that she is going to litigate with the IRS. Lavonda should choose which of the following trial courts to hear her case:
A. Tax Court or the U.S. District Court.
B. U.S. District Court only.
C. U.S. Court of Federal Claims only.
D. Tax Court only.
E. Tax Court or the U.S. Court of Federal Claims.
Answer: A
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