In which courts may litigation dealing with tax matters begin? Discuss the factors that might be considered in deciding where to begin litigation.
What will be an ideal response?
The Tax Court, the U.S. Court of Federal Claims, or the U.S. district court for the taxpayer's jurisdiction is where tax-related litigation may begin. The taxpayer would be interested in the precedent, if any, existing within each jurisdiction. The taxpayer might prefer to avoid parting with cash to pay the proposed deficiency. If so, the taxpayer would want to litigate in the Tax Court. If the taxpayer would like to have a jury trial address questions of fact, he or she should opt for the U.S. district court.
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The above information describes a shortest-route problem with the distance in miles. How many stages will this dynamic programming problem have?
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