Tax Court Lawyers in Glendale
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 a U.S. tax court in or near Glendale, Arizona.
Tax courts in America handle the vast majority of legal issues that concern federal tax commitments of a person or other legal entity, such as a corporation. There are several procedural rules that are meant to funnel tax issues into tax courts, without strictly requiring them to be heard there. For instance, only tax courts can hear tax cases where the tax in question has not yet been paid. The courts of general jurisdiction - known as the U.S. District Court - can also hear tax cases, but they can only hear tax cases if the disputed tax bill has already been paid.
Tax Court Procedure in Glendale, Arizona
Claims dealing with tax law can come from any disagreement that has to do with one's duty to pay taxes in Glendale, Arizona. This usually happens when the state or federal tax authorities allege that someone has failed to pay their taxes, and therefore owes the government money. If the taxpayer disagrees, a tax court has to resolve the issue.
Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless number of these terms, and if they do their jobs competently, they are almost always re-appointed when their terms are up, meaning that the vast majority of them effectively serve for life.
Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Arizona (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good knowledge of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Usually, a Glendale, Arizona 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 Glendale, Arizona Tax Attorney?
Federal law allows some non-lawyers to represent parties in tax court. However, tax law is a fairly complicated 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 have to go to tax court for whatever reason, you should almost certainly speak with a reputable tax attorney in Glendale, Arizona. 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.