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Discussion Question $2-20($LO$.1)$

For the U$.$S$.$ Tax Court, U$.$S$.$ District Court, and U$.$S$.$ Court of Federal Claims, complete the following paragraph.

a$.$ U$.$S$.$ District Courts have varying number of judges $,$ but only one judge hears each case. The U$.$S$.$ Court of Federal Claims has judges, and the U$.$S$.$ Tax Court has judges.

Select either "Yes" or $"$No$"$ for each of the following to indicate if it applies to that court.

U$.$S$.$ Tax

U$.$S$.$ District

Courts

Court

b$.$ Jury trial allowed

c$.$ Prepayment of deficiency required before trial

U$.$S$.$ Court of

Federal Claims

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There are some differences between the various trial courts $($courts of original jurisdiction$),$ such as the number of courts, the number of judges, location, jury trial, and payment of the deficiency.