Final answer:
The Inferior Vena Cava is a major vein that collects deoxygenated blood from the body below the diaphragm and delivers it to the heart. It is formed at the level of L5 by the union of the common iliac veins, not at the level of T8.
Step-by-step explanation:
The Inferior Vena Cava is the largest systemic vein that drains blood from the body areas largely inferior to the diaphragm and empties into the right atrium of the heart. Specifically, the question pertains to the anatomy of the Inferior Vena Cava and its relation to the vertebral levels. It is noteworthy that the Inferior Vena Cava does not cut through any structure at the level of T8; rather, it descends in the abdominal cavity to the level of L5, where are it formed by the union of the left and right common iliac veins. The common iliac veins are formed from the union of the external and internal iliac veins near the inferior portion of the sacroiliac joint. The left common iliac vein in particular drains the sacral region before it joins with the right common iliac vein to form the Inferior Vena Cava at L5.