Which of the following statements is correct?

Within its own geographic area, a District Court carries more authoritative weight than the U$.$S$.$ Tax Court.

The U$.$S$.$ Court of Federal Claims is considered to be a higher authority than the U$.$S$.$ Tax Court.

The Supreme Court and the Internal Revenue Code represent the highest tax$-$specific authorities in tax law.

The Supreme Court, along with the IRC, establishes tax law that is interpreted by the other authorities.