Read the following excerpt from a US court opinion:
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its Order of May 16, 2003, and, find good cause exists to issue a new Order,” entitling plaintiff to present his case and put forth all evidence before a jury. Under the Internal Revenue Service Restructuring and Reform Act of 1998, 112 Stat. 685, 746, Congress enacted Internal Revenue Code § 6330 (pertaining to levies) to provide certain due process protections in connection with tax collection matters. Under § 6330(a), the IRS is required to give notice to the taxpayer before imposing a levy of his/her right to request a collection due process hearing with the IRS Appeals Office within thirty (30) days of the notice. 26 U.S.C. § 6330(a)(3)(B). Following the hearing, the IRS sends a Notice of Determination to the taxpayer that summarizes the matters raised 2 (N.D.Ohio Dec. 11, 2001) . In light of the above, the Court denies
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What is the most suitable continuation to the opinion? Your options are:
A. holding that a reviewing court can only address matters raised by the taxpayer at the cdp hearing
B. holding that a reviewing court will not address those issues not raised below or not addressed by the trial court
C. holding that under florida law a court hearing a case on a motion for a summary judgment can only consider those issues raised by the pleadings
D. recognizing the general rule that an appellate court will not address matters that were not raised or decided in the trial court  
E. holding that a question that is not raised or passed upon in the lower court cannot be considered by a reviewing court
Reply with [A, B, C, D, E] only.