Sara recently learned that the U.S. Circuit Court of Appeals for the Federal Circuit recently rendered a favorable opinion on an issue that she plans to litigate with the IRS. Sara should choose which trial court(s) to hear her case?

Multiple Choice

• Tax Court or the U.S. Court of Federal Claims.

• Tax Court or the U.S. District Court.

• U.S. Court of Federal Claims only.

• U.S. District Court only.

• Tax Court only.