Question $23(2\mathrm{.}75$ points$)$

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In a U$.$S$.$ Tax Court case, which of the following is true?

The Tax Court may evaluate the entire return, not just the issue being contested

The Tax Court judges are generalists, meaning that they do not necessarily specialize in tax cases

Tax Court cases are presented to a panel of $3$ judges

Taxpayers can request a jury trial in a Tax Court