Identify which of the following statements is false.
◦ The U.S. Tax Court must follow the previous decisions of the U.S. District Court for the district in which the taxpayer lives.
◦ The U.S. Tax Court follows the previous decisions of the U.S. Court of Appeals to which the tax matter is appealable.
◦ The opportunity for "forum shopping" occurs when different precedents on the same point exist.
◦ The U. S. Tax Court may intentionally issue conflicting decisions.