George's case was handled under the "small tax case procedure." He does not agree with the findings of the Tax Court. He would like to appeal the decision of the Tax Court. Which one of the following is true?
A. He can appeal the case, but only if the amount of tax involved is greater than $5,000.
B. He would appeal first to the U.S. Court of Appeals for the Federal Circuit.
C. He would appeal first to the U.S. Court of Federal Claims.
D. There is no appeal.