Which of the following is not a characteristic of U.S.District Courts?
A) A District Court is not a national court.
B) A taxpayer need not pay any alleged deficiency in order to bring an action against the IRS.
C) The District Court hears many kinds of cases, including but not limited to tax cases.
D) The District Court judges are appointed for life.
E) The taxpayer may obtain a jury trial; the jury decides matters of fact but not matters of law.
Correct Answer:
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