Tax Court Lawyers in Hawthorne
Tax Court is a legal forum designed specifically to resolve claims and disputes that arise under federal and (sometimes) state tax law.
Federal tax issues are handled by the United States Tax Court, which has branches all over the U.S. So, the U.S. Tax Court almost certainly has a courthouse in or around Hawthorne, California.
The U.S. Tax Court is where disputes arising under federal tax law are resolved, if the tax debt in question has not already been paid. The U.S. District Court, which is the federal court of general jurisdiction, can only hear tax cases after the tax has been paid. This rule is meant to ensure that as many tax issues as possible are actually decided in tax court, rather than the overworked District Courts.
Tax Court Procedure in Hawthorne, California
Any legal issue that concerns federal taxes in Hawthorne, California, or anywhere else in the U.S., can go to tax court. It's most often the case that the IRS initiates legal action against a taxpayer, alleging that they have failed to pay all of their required taxes, or are delinquent in some other way. The taxpayer usually has 90 days to respond, which initiates adversarial tax court proceedings. Failing to respond may result in the taxpayer forfeiting their rights to contest the allegations against them.
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 California, 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.
Usually, a Hawthorne, California 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 Hawthorne, California Tax Attorney?
Although federal tax court allows, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely complicated and specialized. Many attorneys who practice tax law do not practice in any other area.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a qualified tax lawyer in Hawthorne, California 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 significant legal recourse against them, through both the courts and the state bar