Which of the following statements about the tax litigation process is false?

A. Taxpayers can begin the litigation process in the U.S. Tax Court, a U.S. District Court, or the U.S. Court of Federal Claims.

B. A decision in a tax case by the U.S. Court of Federal Claims is final.

C. If a taxpayer loses a tax case at the trial level, they can appeal it to the U.S. Circut Court of Appeals.

D. A taxpayer can receive a jury trial only in a U.S. District Court.