A Taxpayer May Take a Case into the District Court

A taxpayer may take a case into the District Court

A) Only in the district where he or she resides
B) Only if the disputed tax deficiency has not been paid
C) Only to appeal the decision of the Tax Court or U.S.Court of Federal Claims
D) Only if a Writ of Certiorari is granted
E) Only if the Tax Court or U.S.Court of Federal Claims declines to hear the case