Which of the following statements is not true (i.e., is false)? The U.S. Tax Court is the only trial court in which the taxpayer does not have to pay the taxes in dispute prior to litigating. There is no right of appeal to the U.S. Supreme Court. An appeal from the U.S. Court of Federal Claims would go to the Eighth Circuit Court of Appeals for a Minnesota taxpayer. The U.S. District Court is the only trial court in which a jury trial is available for tax matters. Application of the Golsen rule could cause a Tax Court judge to rule both for and against a taxpayer on two separate cases involving the same issue.