Tom, an individual taxpayer, has just been audited by the IRS and, as a result, has been assessed a substantial deficiency (which has not yet been paid) in additional income taxes. In preparing his defense, Tom advances the following possibilities: a. Although a resident of Kentucky, Tom plans to sue in a U. S. District Court in Oregon that appears to be more favorably inclined toward taxpayers. b. If (a) is not possible, Tom plans to take his case to a Kentucky state court where an uncle is the presiding judge. c. Since Tom has found a B. T.A. decision that seems to help his case, he plans to rely on it under alternative (a) or (b). d. If he loses at the trial court level, Tom plans to appeal either to the U. S. court of Federal Claims or to the U. S. second circuit court of appeals because he has relatives in both Washington, D. C. and New York. Staying with these relatives could save Tom lodging expense while his appeal is being heard by the court selected. e. Whether or not Tom wins at the trial court or appeals court level, he feels certain of success on an appeal to the U. S. Supreme Court. Evaluate Tom's notions concerning the judicial process as it applies to Federal income tax controversies.