Tax Court Lawyers in Northport
Tax Court is a legal forum designed particularly to resolve claims and disputes that arise under federal and (sometimes) state 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 Northport, Alabama.
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax commitments of an individual or corporation. The U.S. District Courts are the courts of "general jurisdiction" in the U.S., meaning that they can hear almost any type of civil or criminal case under their jurisdiction. This includes tax cases, but the law only authorizes them to hear such cases if the tax in question has already been paid. Tax courts can hear cases before the tax has been paid.
Tax Court Procedure in Northport, Alabama
Tax court claims in Northport, Alabama can arise from any tax disagreement, such as when a taxpayer believes that the conclusions of a tax audit were in error, or that they do not owe as much money as the IRS claims that they do.
The judges who preside over U.S. Tax Courts are assigned by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are just re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
In the U.S., tax courts have some distinct features. Most interestingly, individuals who are not licensed attorneys in Alabama, or anywhere else, are, in some cases, authorized to represent clients before tax courts. Non-attorneys who practice before tax court are almost always accountants, and any non-lawyer who wants to practice before the U.S. tax court must pass a challenging written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.
Normally, a Northport, Alabama resident will end up in tax court because the IRS has determined that they have not paid all of the taxes that they owe, and has sent them a notice indicating as much. When this happens, the taxpayer has 90 days to file a claim in Tax Court contesting the IRS's allegations. If you believe that the allegations against you are untrue, and wish to fight them, it's essential that you file a claim in tax court within the allotted time period. Otherwise, you could lose your right to challenge that tax bill permanently.
Do I Need a Northport, Alabama Tax Attorney?
Federal law authorizes some non-lawyers to represent parties in tax court. However, tax law is a fairly complex and specialized legal field. Most lawyers who practice tax law do not practice any other area of law, giving you an idea of how specialized it is.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a reliable tax lawyer in Northport, Alabama as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have considerable legal recourse against them, through both the courts and the state bar