hich of the following is a characteristic of U.S. District Courts? O a. A taxpayer need not pay any alleged deficiency in order to bring an action against the IRS. o b. The District Court judges are tax specialists who hear only tax cases, O c. A District Court is a national court that hears cases from taxpayers anywhere in the U.S. Oo. The taxpayer must file in District Court to have a jury trial. ACOT 3