a.) Tax court is a court of national jurisdiction and any person or entity that pays taxes can litigate there regardless of their residence or place of business. It follows the U.S. Supreme Court decisions and its own earlier decisions. And not bound by the decisions made by the U.S. District Court. Since U.S. district court is independent of the other district courts, the decisions of the U.S. district Courts of California have precedential value only within its own jurisdiction. Cases from the Districts Courts of California are appealed to the Ninth Circuit Court of Appeals (United States Courts for the Ninth Circuit, n.d.). The district courts must follow decisions of the U.S. Supreme Court, the circuit court to which the case is appealable,
