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32. The following are trial courts from which a taxpayer may choose in initiating his...

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Accounting

32. The following are trial courts from which a taxpayer may choose in initiating his or her tax lawsuit:

a. The Supreme Court.

b. The Tax Court.

c. The Court of Appeals for the 6th Circuit.

d. The Court of Federal Claims.

e. Two of the above.

d. The taxpayer has a right to a jury trial.

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