Using the U.S. Tax Court as the trial court for Federal tax litigation has advantages and disadvantages. When using the U.S. Tax Court for Federal tax litigation, indicate whether the following are "True" or "False". The U.S. Tax Court hears only tax cases. Tax Court judges have more tax expertise. A taxpayer does not have to pay the tax deficiency assessed by the IRS before trial, but a taxpayer may deposit a cash bond to stop the running of interest. A taxpayer may obtain a jury trial in the U.S. Tax Court. Appeals from the Tax Court go to the Court of Appeals for the Federal Circuit