Final answer:
A trial by jury regarding tax issues can be held in a District Court option (c). In the federal court system, the District Court has the jurisdiction to hear both civil and criminal cases, including those relating to taxes, where a trial by jury is desired by the defendant.
Step-by-step explanation:
In which court can a trial by jury be held regarding tax issues? The correct answer is C) District Court. While specialized courts, such as the U.S. Tax Court, typically conduct bench trials where a judge makes the final decision, the right to a trial by jury for criminal cases is entrenched in the U.S. Constitution.
This extends to criminal tax issues. If a taxpayer chooses to litigate tax disputes in a court that provides a jury trial, they would do so in a District Court. The District Courts have the jurisdiction to hear both civil and criminal cases and are the general trial courts of the federal court system where a trial by jury can be held.
It is important to note that not all tax issues warrant a criminal case and therefore not all would be eligible for a jury trial. Tax issues that are not criminal matters and involve determining tax liability often proceed in the U.S. Tax Court without a jury.