Eddy 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. 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.