With no explanation, chose the best option from "A", "B", "C" or "D". 1, 3 (2006), appeal dismissed, 236 Fed.Appx. 615 (Fed.Cir.), reh’g denied (Fed. Cir.), cert. denied, 552 U.S. 1050, 128 S.Ct. 675, 169 L.Ed.2d 529 (2007); Agee v. United States, 72 Fed.Cl. 284, 290 (2006); Zhengxing v. United States, 71 Fed.Cl. 732, 739, aff'd, 204 Fed.Appx. 885 (Fed.Cir.), reh’g denied (Fed. Cir. 2006), Plaintiffs’ claims sounding in tort, such as misrepresentation and conspiracy, must be dismissed for lack of subject matter jurisdiction. To the extent that plaintiffs are alleging acts of criminal conduct, such as criminal conspiracy, identity theft, criminal fraud, and racketeering, this court also lacks jurisdiction to adjudicate those claims. See Joshua v. United States, 17 F.3d 378, 379 (Fed.Cir.1994): see also Cooper v. United States, 104 Fed.Cl. 306, 312 (2012) (<HOLDING>) (internal citations omitted); Mendes v. United

A: holding that the court of claims did not have jurisdiction over plaintiffs first amendment claim of improper removal
B: holding that this court does not have jurisdiction over plaintiffs claims because the court may review neither criminal matters nor the decisions of district courts
C: holding federal district courts do not have jurisdiction  over challenges to state court decisions in particular cases arising out of judicial proceedings even if those challenges allege that the state courts action was unconstitutional review of those decisions may be had only in this united states supreme court
D: holding that this court does not have jurisdiction over tax claims for declaratory or equitable relief
B.