Lavonda discovered that the 5 ^th Circuit (where Lavonda resides)has recently issued a favorable opinion with respect to an issue that she is going to litigate with the IRS. Lavonda should choose which of the following trial courts to hear her case?

Question

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Lavonda can choose to hear her case in either the Tax Court or the U.S. District Court. The Tax Court has specialized expertise in tax law and provides a forum for taxpayers to litigate tax disputes without paying the disputed tax upfront. However, the decisions of the Tax Court are not binding and can be appealed to a higher court.

On the other hand, the U.S. District Court provides a more general forum for litigating legal disputes, including tax disputes. The decisions of the U.S. District Court are binding and can only be appealed to a higher court.

Therefore, Lavonda's best choice would be either the Tax Court or the U.S. District Court, depending on her specific needs and circumstances.

Lavonda Discovered That the 5 th Circuit (Where Lavonda Resides)has

Lavonda Discovered That the 5 ^th Circuit (Where Lavonda Resides)has