Which of the Following Statements About the Tax Deficiency Appeals

Which of the following statements about the tax deficiency appeals process is false?

A) All litigation of tax cases must begin in the U.S. Tax Court.
B) The Tax Court Small Cases division allows taxpayers to plead their case without an attorney.
C) After all appeals are exhausted, the IRS may collect the deficiency by whatever means necessary.
D) The government's goal is to collect the most feasible amount at the earliest possible time at the least cost to the government.