Discuss the factors that might be considered in deciding where to litigate:

A)The taxpayer might consider A he precedent, if any, existing only inside its own jurisdiction B the precedent, if any, existing only outside its own jurisdiction C the published precedent pertaining to the issue in each court.

B) The taxpayer might prefer to avoid expending cash to pay the proposed deficiency. If so, the taxpayer would want to litigate in the A) Tax Court B )U.S. district court for the taxpayer's jurisdiction.

C)have a jury trial address questions of fact, he or she should opt for the A) Tax Court or B) U.S. district court for the taxpayer's jurisdiction.