Tax Court Lawyers in Clarksburg

Tax courts execute roughly the same function as any other court: they present a forum to resolve legal disputes in an orderly, fair, and efficient manner. The only difference with tax courts is that they specialize in solving disagreements that have to do with tax law.

At the national level, we have the United States Tax Court, that has locations all over the country. This means that there is an U.S. tax court in or near Clarksburg, West Virginia.

The United States Tax Court handles most legal disagreements that have to deal with federal, as opposed to state, taxes. These are not courts of "general jurisdiction" (courts that hear the vast majority of civil and criminal cases). Tax courts are able to hear cases where the tax bill in dispute has not yet been paid (effectively authorizing a court to rule on the validity of a tax bill before the taxpayer pays it). The courts of general jurisdiction in the U.S. (called the U.S. District Courts) can only hear tax cases if the tax bill has already been paid.

Tax Court Procedure in Clarksburg, West Virginia

Any claim dealing with federal tax law in Clarksburg, West Virginia can end up in tax court. Most frequently, a dispute ends up in tax court when the government claims that someone has not paid all of the taxes that they are legally obligated to pay. If the taxpayer disputes the factual basis of the allegation, or believes the IRS has misinterpreted the law, U.S. Tax Courts have to determine those concerns.

Federal tax courts are presided over by judges who are assigned by the President of the United States. These judges serve 15-year terms. Judges whose terms expire are consistently re-appointed by the sitting President, so most tax court judges effectively serve for life.

U.S. Tax Courts have one feature that's almost completely distinct in the U.S.: people who are not licensed attorneys in West Virginia, or anywhere else, are permitted to represent clients in Tax Court. This doesn't mean, however, that anyone can walk in off the street and start practicing tax law. Before they can practice before a tax court, non-attorneys have to take and pass a written exam that tests their knowledge of U.S. tax law. People who are already licensed to practice law, on the other hand, can practice before a tax court without taking this test.

Most frequently, when the IRS sends a Clarksburg, West Virginia resident a "notice of deficiency," which alleges that they owe back taxes, the taxpayer has 90 days to go to tax court, and file a claim in tax court to fight this allegation. If you don't file this claim within the allotted time, you can lose your right to dispute the tax bill in question, in any forum, permanently.

Do I Need a Clarksburg, West Virginia Tax Attorney?

Although federal tax court permits, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely intricate and specialized. Many attorneys who practice tax law do not practice in any other area.

If you have to go to tax court for whatever reason, you should almost certainly speak with a reliable tax attorney in Clarksburg, West Virginia. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.