Melina receives a notice of deficiency from the IRS. Melina decides to challenge the IRS and files her lawsuit in the Federal District Court. This means:

a. Melina does not have to pay the deficiency unless she loses in court.

b. Melina can ask for a jury trial.

c. Melina is suing for a refund; she must pay the defiency before the case is heard.

d. b and c.

e. Melina cannot file her lawsuit in Federal District Court. She must go to Tax Court.