Tax Court Lawyers in Madera County
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 Madera County, 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 directly decided in tax court, rather than the overworked District Courts.
Tax Court Procedure in Madera County, California
Any legal issue that concerns federal taxes in Madera County, 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 typically 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.
Tax courts in the United States are presided over by judges who are appointed by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. However, they can serve an unlimited 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.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in California, or anywhere else, are permitted to represent clients in Tax Court. This doesn't mean, however, that anyone can walk in off the street and start practicing tax law. Before they can practice before a tax court, non-attorneys have to take and pass a written exam that tests their knowledge of U.S. tax law. People who are already licensed to practice law, on the other hand, can practice before a tax court without taking this test.
Normally, when the IRS sends a taxpayer in Madera County, California a notice of deficiency, indicating that they owe back taxes, the taxpayer has 90 days to file a claim in federal tax court to dispute this notice. If a claim is not filed in a timely manner, the taxpayer could lose his or her right to contest the tax bill at issue.
Do I Need a Madera County, California Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very intricate and often difficult to understand - to the point that almost all attorneys who practice tax law practice it exclusively, simply because maintaining competence leaves little time to learn 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 knowledgeable tax lawyer in Madera County, 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 substantial legal recourse against them, through both the courts and the state bar