Discussion Question $2-15($LO$.1,5)$

Edmund Falls is considering litigating a tax deficiency of approximately $$229,030$ in the court system. He asks you to provide him with a short description of his alternatives, indicating the advantages and disadvantages of each court.

Question Content Area

a$.$ Indicate to which court$($s$)$ the following statements apply: the U$.$S$.$ Tax Court, a U$.$S$.$ District Court, or the Court of Federal Claims by selecting "Yes" or $"$No$"$ for each court.

U$.$S$.$ Tax Court U$.$S$.$ District Court Court of Federal Claims

$$ Requires payment of deficiency before trial.

$$ Appeals go to the court of appeals for the federal circuit.

$$ Hears tax cases only.

$$ Only one court nationwide.

$$ Jury trial available.

$$ Each state has at least one; therefore, this forum minimizes the inconvenience and expense of traveling for the taxpayer and his or her counsel.