A taxpayer lives in Michigan, in a controversy with the IRS, the taxpayer losses at the trial court level, describe the appeal procedure
a. The trial court was the Small Cases Division of the U.S. Ta."XCourt.
b. The trial court was the U.S. Tax Court.
c. The trial court was a u.S. District Court.
d. The trial court was the U.S. Court of Federal Claims.