Lavonda discovered that the U.S. Circuit Court of Appeals for the Federal Circuit 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.