TB MC Qu$.02-58($Static$)$ Lavonda discovered that the U$.$S$.$ Circuit Court of$...$

Lavonda discovered that the U$.$S$.$ Circuit Court of Appeals for the Federal Circuit 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?

Multiple Choice

Tax Court only

U$.$S$.$ Court of Federal Claims only

U$.$S$.$ District Court only

Tax Court or the U$.$S$.$ District Court