Short Answer 16. List the three sources of tax law. Provide a brief statement about each. 17. If a taxpayer has a disagreement with the IRS and has exhausted all administrative efforts, which courts of original jurisdiction will hear his case? (ist all) payment of deficlency before trial, jury trial and types of disputes. to access each. Include a copy of the home page of each. 18. In the question above, explain the differences between the courts with respect to: 19. Name two on-line tax research sltes/software (other than CCH) and provide the web info