Tax Court Lawyers in South Tucson
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 South Tucson, 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 various procedural rules that are meant to funnel tax concerns 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 South Tucson, Arizona
Any claim dealing with federal tax law in South Tucson, Arizona 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 decide those concerns.
The judges who preside over U.S. Tax Courts are appointed by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are simply re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
Federal tax court is somewhat unique 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 familiarity of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Typically, a South Tucson, 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 South Tucson, Arizona Tax Attorney?
Federal law permits 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.
If you are going to tax court, it should be obvious by now that you should seek the advice and assistance of a good South Tucson, Arizona tax lawyer. This is not a knock against the non-lawyers who are licensed to practice before tax court; the vast majority of them are perfectly competent. However, if a licensed attorney seriously mishandles your case, you will have a great deal of legal recourse against them, more so than with a non-attorney.