Read the following excerpt from a US court opinion:
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of the underlying tax liability, to a district court of the United States. 26 U.S.C. § 6330(d) (emphasis added). 8 . Section 7429 provides, in relevant part, that: (A) In general. — Except as provided in subparagraph (B), the district courts of the United States shall have exclusive jurisdiction over any civil action for a determination under this subsection. Tax Court. — [under specific circumstances] then the Tax Court also shall have jurisdiction over any civil action for a determination under this subsection with respect to all the taxes and taxable periods included in such written statement. 26 U.S.C. § 7429(b)(2) (emphasis added). 9 . Fisher, however, expressly overruled Gollehon’s "non-frivolous allegation” test for invoking jurisdiction. See Fisher, 402 F.3d at 1172 . 10 . The Export Clause to the United States
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What is the most suitable continuation to the opinion? Your options are:
A. holding that making a nonfrivolous allegation is insufficient to survive a motion to dismiss for lack of jurisdiction
B. holding that a claim must be facially plausible in order to survive a motion to dismiss
C. holding that a mere allegation of fraud is insufficient to survive a motion to dismiss pursuant to the pslra
D. holding that the bare assertion that a dismissal without prejudice was favorable to the plaintiff was insufficient to survive a motion to dismiss
E. holding a decision denying a motion to dismiss an action for lack of personal and subject matter jurisdiction is not appealable
Reply with [A, B, C, D, E] only.