Final answer:
An appeal from the Tax Court is to the U.S. Court of Federal Claims.
Step-by-step explanation:
The correct answer is c. U.S. Court of Federal Claims.
An appeal from the Tax Court is to the U.S. Court of Federal Claims. The U.S. Tax Court is a specialized federal trial court that hears cases related to federal tax disputes. If a taxpayer wishes to appeal a decision made by the Tax Court, they would file the appeal with the U.S. Court of Federal Claims.