Taxpayer (TP) has always lived in Texas. TPs Form 1040 for 2020 was audited and the IRS assessed a $50,000 tax deficiency. TP wants to contest this in court. TP is not sure if a jury trial is advantageous and wants to consider all courts of original jurisdiction. Which of the following, if any, is correct?

TP can pay the tax deficiency to the IRS, file the case in United States Tax Court since the United States Tax Court is an Article I court. TP can pay the tax deficiency to the IRS, file the case in United States Court of Federal Claims, and request a jury trial. TP can pay the tax deficiency to the IRS, file suit for a refund of the tax in United States District Court, which is an Article 1 court, and request a jury trial. TP need not pay the tax deficiency to the IRS, must file suit in Small Cases Division of the United States Tax Court (because the tax deficiency is $50,000 or less), and request a jury trial. None of the other choices are correct.