Paul, a NJ resident, was recently audited by the IRS. The auditor found multiple problems with Pauls tax return and proposed adjustments that Paul did not agree with. Paul requested an appeal within the IRS. The appeals officer reviewed the case and agreed with the findings of the auditor. The IRS assessed Paul additional tax. Paul wants to fight this in court, Which trial court should Paul consider in the following circumstances?:

a. The tax assessment is $ 5,000, and Paul does not want to hire expensive lawyers. He is knowledgeable and just wants to explain his reasoning in an informal setting.

b. Paul is convinced that he is technically correct and applied the tax law correctly. He feels an expert in tax law will understand the issue best and that would work to his advantage.

c. Pauls assessment was due an unallowable deduction he took to pay certain business expenses that were discharged in bankruptcy. While technically correct, Paul made these payments to help his soon to be ex-employees keep their jobs and get retrained for new work.

d. Pauls assessment was due to the treatment of a payment that had been ruled on in the US Court of Appeals in the 3rd circuit in favor of the government. There have been similar cases that ruled in favor of the taxpayer in the 9th circuit.

e. Paul does not have the money to pay the tax, but still wants to go to court.