Choice "C" is correct. The U.S. Court of Federal Claims has jurisdiction over most claims for money damages against the United States, one type of which is tax refunds.Choice "b" is incorrect. The Supreme Court seldom hears tax cases, regardless of the importance of the tax issues to the economic health of the nation. That means that the Courts of Appeals often have the last word on tax issues.Choice "d" is incorrect. The U.S. Tax Court is a specialized trial court, not an appellate court. It hears only Federal tax cases, not Federal tax and other Federal cases.Choice "a" is incorrect. Unlike normal non-tax cases, the taxpayer most often bears the burden of proof in civil tax cases. In certain tax cases, the burden of proof shifts to the IRS, but this shift has nothing to do with which party can afford expensive lawyers.