Which courts should the taxpayer directly appeal

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Problem 1: A resident of Miami, Florida, loses her case at the U.S. Tax Court. Assuming that the case can be appealed to an appellate court, to which of the following courts should the taxpayer directly appeal the U.S. Tax Court's decision?

Option 1: U.S. Court of Appeals for the Federal Circuit
Option 2: U.S. District Court for the Southern District of Florida
Option 3: U.S. Court of Appeals for the Eleventh Circuit
Option 4: U.S. Court of Federal Claims

Reference no: EM132728518

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