Read the following excerpt from a US court opinion:
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103. Because plaintiffs simultaneously filed a request for release of lien and an administrative claim for damages, the government argues they failed to file a proper request for certificate of release “prior” to filing their administrative claim for damages. As such, the government argues plaintiffs failed to exhaust their administrative remedies because their administrative claim for damages did not literally include a copy of a request for a certificate of release filed in accordance with § 401.6325-1©. The standard for taxpayer compliance with the statutory and regulatory requirements is high. See Venen, 38 F.3d at 103 (failure to petition IRS correctly constitutes failure to exhaust administrative remedies); Amwest Surety Ins. Co. v. United States, 28 F.3d 690, 696 (7th Cir.1994) ; Veglia v. United States, 1996 WL 392159, *3-4
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What is the most suitable continuation to the opinion? Your options are:
A. holding that dismissal under 42 usc  1997ea was required even though case had gone to trial as inmate had failed to exhaust administrative remedies
B. holding there is no statutory requirement that a taxpayer exhaust administrative remedies before filing a complaint in the tax court
C. holding that plaintiff failed to exhaust administrative remedies by failing to include issue in case brief
D. holding that plaintiff failed to exhaust administrative remedies where plaintiff sent a letter to the attorney general grieving the initial agency determination instead of following the administrative appeal process specified by agency regulations
E. recognizing harsh result but holding that taxpayer who addressed letter to revenue officer rather than district director as required by regulation failed to petition irs correctly and thus failed to exhaust administrative remedies
Reply with [A, B, C, D, E] only.