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Which of the following statements about the tax litigation process is false?
A. Taxpayers can begin the litigation process in the U.S. Tax Court, a U.S. District Court, or the U.S. Court of Federal Claims.
B. A decision in a tax case by the U.S. Court of Federal Claims is final.
C. If a taxpayer loses a tax case at the trial level, they can appeal it to the U.S. Circut Court of Appeals.
D. A taxpayer can receive a jury trial only in a U.S. District Court.
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