Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) The U.S. Tax Court follows the previous decisions of the U.S. Court of Appeals to which the tax matter is appealable.
B) The U.S. Tax Court may intentionally issue conflicting decisions.
C) The opportunity for "forum shopping" occurs when different precedents on the same point exist.
D) The U.S. Tax Court must follow the previous decisions of the U.S. District Court for the district in which the taxpayer lives.