Question $10$

Samantha claims a deduction on her $2019$ tax return that gets denied by the IRS. The IRS

assesses a deficiency in the amount of $$25,000\mathrm{.}00.$ She wants to challenge the deficiency in

court. She has already paid the deficiency and wants a jury trial. The court that Samantha

must file the claim in is:

Iowa District Court

U$.$S$.$ Tax Court

Court of Federal Claims

U$.$S$.$ District Court