Which trial court's jurisdiction depends on the geographical location of the taxpayer?

Question

Quizplus · Accepted Answer

The U.S. District Court's jurisdiction can depend on the geographical location of the taxpayer because it is a federal court that has jurisdiction based on where the taxpayer resides or where the tax issue occurred. Taxpayers can choose to file a lawsuit in their local U.S. District Court, making the geographical location relevant to its jurisdiction.

Which Trial Court's Jurisdiction Depends on the Geographical Location of the Taxpayer