Lavonda Discovered That the 5 ^th Circuit (Where Lavonda Resides)has

question 58

Multiple Choice

Lavonda discovered that the 5 ^th 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?

• A)Tax Court only
• B)U)S. Court of Federal Claims only
• C)U)S. District Court only
• D)Tax Court or the U.S. District Court
• E)Tax Court or the U.S. Court of Federal Claims

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Definitions:

Managers

Individuals responsible for planning, directing, and overseeing the operations and employees within an organization.

Externally

Refers to factors or influences that originate outside of an individual or organization.

Reconciling Interests

The process of finding common ground and resolving differences between parties with conflicting interests.

Collective Interests

The shared or common goals, desires, or concerns of a group.