Tax Court Lawyers in Pima County
Tax Court is a legal forum designed specifically 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, which has locations all over the country. This means that there is an U.S. tax court in or near Pima County, Arizona.
Tax courts in America handle the vast majority of legal issues that concern federal tax obligations 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 example, 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 Pima County, Arizona
Any claim dealing with federal tax law in Pima County, Arizona can end up in tax court. Most often, 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 decide those issues.
Federal tax courts are presided over by judges who are appointed by the President of the United States. These judges serve 15-year terms. Judges whose terms expire are routinely re-appointed by the sitting President, so most tax court judges effectively serve for life.
U.S. tax courts are unique in that individuals who are not licensed to practice law in Arizona, or any other U.S. jurisdiction, are allowed 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 knowledge of tax law. Typically, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Typically, residents of Pima County, Arizona will end up in tax court because the IRS, or another tax agency, has alleged that they have failed to pay all the taxes that they owe. In the interest of due process, the IRS will send the taxpayer a letter informing them that they owe back taxes. At this point, the taxpayer will have something like 90 days to go to Tax Court to fight these allegations, if they so desire. If you do not file a response within the allotted time, the tax bill will become final, and you will have no legal means to contest it.
Do I Need a Pima County, Arizona Tax Attorney?
Federal law allows some non-lawyers to represent people before U.S. Tax Courts. However, the tax laws are very convoluted. In fact, most tax attorneys don't practice any other area of law.
So, if you need to go to tax court, for whatever reason, you should seek the counsel of a good tax attorney in Pima County, Arizona. While a non-lawyer who's licensed to practice before the tax courts may well give you perfectly competent representation, there are still advantages to hiring a lawyer. The main advantage is that lawyers are far more regulated in their profession than most non-lawyers. So, if a tax attorney severely damages your case due to negligence or incompetence, you will have significant legal recourse against them.