Max Houlihan recently received a 90-day letter after an unfavorable decision at an IRS appeals conference. His CPA 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 is remarkably similar to his issue. If he is going to litigate the issue, Max should choose which of the following trial courts to hear his case? O U.S. Court of Federal Claims only O Tax Court only OU.S. District Court only O Tax Court or the U.S. District Court Tax Court or the U.S. Court of Federal Claims