With no explanation, chose the best option from "A", "B", "C" or "D". Tax Court in Montague, T.C. Memo. 2004-252, for tax years 1997 and 1998, and in Montagne v. Commissioner, Docket No. 19709-02L, for tax years 1996, 1998, and 1999 (Order entered ’s counsel violated 26 U.S.C. § 7214, “is plainly frivolous and ... is not responsive to [the Government’s] discussion of the court’s jurisdiction.” Gov’t Resp. at 3. 3. The Court’s Resolution. a. The Court Does Not Have Jurisdiction Over Plaintiffs’ Tort Claims And Transfer Is Barred By The Doctrine Of Res Judicata. The United States Court of Federal Claims has held that claims for relief premised on alleged negligent, wrongful, or unauthorized conduct by the IRS are based in tort and not within the jurisdiction of this court. Betz v. United States, 40 Fed.Cl. 286, 292, app. dis., 155 F.3d 568 (Fed.Cir.1998) (<HOLDING>). In addition, the allegations in the June 4,

A: holding when constitutional claims are premised on the notion that the united states has some contractual obligation to the plaintiff that it has failed to satisfy the claims are contractually based and must be heard in the court of federal claims
B: holding article 1802 claims only survive where the conduct alleged of is based on tortious or negligent conduct different from the conduct covered by other specific labor laws involved
C: recognizing tort of wrongful discharge
D: holding that claims for relief premised on alleged negligent wrongful or unauthorized conduct by the irs are based in tort and not within the jurisdiction of this court
D.