Lavonda discovered that the 5th Circuit (where Lavonda resides) has recently issued a favorable opinion with respect to an issue that she is going to litigate with the IRS. Lavonda should choose which of the following trial courts to hear her case: Tax Court only. U.S. Court of Federal Claims only. U.S. District Court only. Tax Court or the U.S. District Court. Tax Court or the U.S. Court of Federal Claims