Lavonda discovered that the 5th 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 should choose either the Tax Court or the U.S. District Court to hear her case because both of these courts have jurisdiction to hear cases involving federal tax issues. The favorable opinion issued by the 5th Circuit would be persuasive authority in either court, so there is no advantage to choosing one court over the other based on the opinion. The U.S. Court of Federal Claims is another option, but it is not necessary for Lavonda to choose this court because the Tax Court and the U.S. District Court have concurrent jurisdiction with the Court of Federal Claims.

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