2. Leroy Loser is in the scrap metal business. During the years 202 and 20X3, he "allegedly" purchased scrap from the Drill-a-Bit Manufacturing Corporation. Leroy deducted all of the "purchases" on his Schedule C for each year. However, Drill-a-Bit has not reflected any "sales" to Leroy on their returns. Following an audit of both taxpayers, the IRS disallows Leroy's purchases and increases Drill-a-Bit sales by an identical amount. Leroy receives a Notice of Deficiency for 20X2 and 203 and files a petition with the U.S. Tax Court. At the same time, Drill-a-Bit receives a Notice of Deficiency resulting from the increase on sales. Drill-a-Bit defaults on the Notice of Deficiency, pays the tax, files a claim for refund, and eventually sues for refund. It loses its case in the U.S. District Court in the district in which Leroy resides. Leroy now wants to dismiss his Tax Court Petition, pay the tax, and file a claim for refund and sue in the same U.S. District Court. What advice can you give him