Question

A man is accused of Federal income tax evasion and will be tried. Which court will be the first to hear his case? A) U.S. Appeals Court B) U.S. Circuit Court C) U.S. Supreme Court D) U.S. District Court

Answer 1

I believe the answer is: B. U.S. District Court
U.S. District Court would handle all cases that considered as 'criminal cases' on the initial level.
Both appeals and circuit court wouldn't be reached unless the case is already tried within the district court and circuit court only handles civil cases.

Answer 2

D) U.S. District Court

Failure to pay taxes, deliberately, can lead to criminal charges. If a man is accused of evading Federal income tax, the first court that would hear his case is the District Court.

The federal District Courts are the general trial courts, meaning that they are the first level of appeal (they have "original jurisdiction") regarding all civil and criminal cases that aren't within the jurisdiction of another court, for example, tax evasion.