Tax Court in Peoria, Arizona
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 Peoria, 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 many procedural rules that are meant to funnel tax contentions 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 Peoria, Arizona
Any claim dealing with federal tax law in Peoria, Arizona can end up in tax court. Most commonly, 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 contentions.
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 are distinct in that individuals who are not licensed to practice law in Arizona, or any other U.S. jurisdiction, are authorized to represent clients before tax court. Non-lawyers who want to practice before the Tax Court do have to take an exam demonstrating that they have a good understanding of tax law. Usually, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Most commonly, a resident of Peoria, Arizona will find themselves in tax court because the relevant tax authority (usually the IRS), suspects that they have not paid all of the taxes that they are required to pay. To initiate a legal action against the taxpayer, the IRS will send them a letter laying out its allegations. Once this is received, the taxpayer has a moderate period of time (about 90 days) to go to the nearest U.S. tax court and respond. If you find yourself in this position, and want to dispute the allegations against you, you MUST file a response in a tax court in a timely manner. If you don't, you can easily lose your right to ever dispute those allegations again.
Find a Peoria Lawyer that Specializes in Your Area of Need:
Do I Need a Peoria, Arizona Tax Attorney?
As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complex, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.
If you have to go to tax court for whatever reason, you should almost certainly speak with a seasoned tax attorney in Peoria, 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.
Tax Court Attorneys in the Largest AZ Cities
Life in PeoriaPeoria, Arizona is situated in both Maricopa and Yavapai counties. It is a major suburb of Phoenix and is home to a population of about 160,000 people. Peoria has grown economically and industrially in recent decades.
The city of Peoria, Arizona is known for developing and incorporating innovative technologies related to water irrigation and solar power harnessing. For example, the Maricopa Solar Power Plant is located in Peoria and was completed in 2010.
One of the main attractions in Peoria is the Peoria Sports Complex. The stadium brings in many tourists, festivals, tours, concerts, and social events. Several Major League Baseball teams use the stadium for spring training and year-round training. The Peoria Sports Complex has contributed to much of the city's growth and economic development.
Peoria's population continues to grow as more and more people relocate there for both work and leisure. In fact, the name "Peoria" has almost become synonymous with leisure living and resort vacations in the state of Arizona.
Lawyers in Peoria, Arizona engage in a number of legal services which assist the city's bustling social and economic scene. Peoria attorneys enhance their skills through memberships in groups such as the West Maricopa County Bar Association.