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Tax Lawyer, Vol. 62, No. 2 CHOICE OF FORUM IN FEDERAL CIVIL TAX LITIGATION 311311Choice of Forum in Federal Civil Tax LitigationTHOMAS D. GREENAWAY*I. IntroductionFour different trial-level courts hear federal civil tax cases in the United States: the U.S. Tax Court, U.S. district courts, the U.S. Court of Federal Claims, and U.S. bankruptcy courts. By a large margin, most tax cases are filed in the Tax Court, but the thoughtful advocate planning tax litigation carefully considers all available...