The citation, Reg. 1.62-1T indicates: a. that this is a final income tax regulation, involving Code Section 162. b. that this is a temporary income tax regulation involving Code Sec. 62. c. that this is a temporary estate tax regulation involving Code Sec. 62. d. None of the above. 32. The following are trial courts from which a taxpayer may choose in initiating his or her tax lawsuit: a. The Supreme Court. b. The Tax Court. c. The Court of Appeals for the 6th Circuit. d. The Court of Federal Claims. e. Two of the above. 33. The following characterize lawsuits which are heard in regular Tax Court: a. The request for hearing must be filed with the Court within 120 days of receiving a statutory notice of deficiency. b. The taxpayer must pay the deficiency up-front and sue for a refund. c. A taxpayer's case may be heard by one judge or the entire panel en banc. d. The taxpayer has a right to a jury trial. 34. A regular Tax Court case is appealed to: a. the Court of Appeals for the Circuit in which the taxpayer resides. b. the Court of Appeals for the Federal Circuit. c. the Circuit Court of appeals with the most favorable precedent. d. None of the above.