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If a taxpayer exhausts his / her remedies within the IRS, the next step would be the federal courts. Which of the following, are not

If a taxpayer exhausts his

/

her remedies within the IRS, the next step would be the federal courts. Which of the following, are not one of the trial courts for the taxpayer to pursue:

.

US Tax Court

.

US District Court

.

US Court of Federal Claims

.

US Court of Appeals

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