14. Which statement is accurate regarding the United States Tax Court?

14. Which statement is accurate regarding the United States Tax Court?

a.   The Tax Court will hear any State tax or Federal tax case.

b.   The Tax Court is only an appeals court.

c.   The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer.

d.   None of the above statements is correct.

e.   All of the above statement are correct.