In researching a tax issue, Eric finds that the U$.$S$.$ Circuit Court of Appeals for the Federal Circuit previously has ruled in favor of his tax position, whereas the $11$th Circuit $($Eric$\text{'}$s circuit$)$ previously has ruled against his tax position. If Eric is contemplating litigating his tax position with the IRS, he should prefer to have his case first tried by the U$.$S$.$ Tax Court. True or False.