Using the legend provided, classify each of the following statements (more than one answer per statement may be appropriate).

Legend D = Applies to the District Court T = Applies to the Tax Court C = Applies to the Court of Federal Claims A = Applies to the Circuit Court of Appeals U = Applies to the Supreme Court N = Applies to none of the above

Statements:

a. Decides only Federal tax matters. b. Decisions are reported in the F.3d Series. c. Decisions are reported in the USTCs. d. Decisions are reported in the AFTRs. e. Appeal is by Writ of Certiorari. f. Court meets most often in Washington, D.C. g. Offers the choice of a jury trial. h. Is a trial court. i. Is an appellate court. j. Allows appeal to the Court of Appeals for the Federal Circuit and bypasses the taxpayer's own Circuit Court of Appeals. k. Has a Small Cases Division. l. Is the only trial court where the taxpayer does not have to first pay the tax assessed by the IRS.