"How does the losing party in a trial court decide which U. S. Circuit Court of Appeals will hear the case?"

the case must be appealed to the u.s circuit court with jurisdiction over the taxpayer's case.

Explanation:

The losing party should appeal the case in a United States circuit court with jurisdiction over the taxpayer's case.

idk if you found them already or not but you probably did but the one closer to sea level is raleigh.