In Researching a Tax Issue, Eric Finds That the U

In researching a tax issue, Eric finds that the U.S. Circuit Court of Appeals for the Federal Circuit previously has ruled in favor of his tax position, whereas the 11th Circuit (Eric's circuit) previously has ruled against his tax position. If Eric is contemplatinglitigating his tax position with the IRS, he should prefer to have his case first tried by theU.S. Tax Court.