Tax Court Lawyers in Napa 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 Napa County, California.
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax obligations of an individual or corporation. The U.S. District Courts are the courts of "general jurisdiction" in the U.S., meaning that they can hear almost any type of civil or criminal case under their jurisdiction. This includes tax cases, but the law only permits them to hear such cases if the tax in question has already been paid. Tax courts can hear cases before the tax has been paid.
Tax Court Procedure in Napa County, California
Tax court claims in Napa County, California can arise from any tax conflict, such as when a taxpayer believes that the conclusions of a tax audit were in error, or that they do not owe as much money as the IRS claims that they do.
U.S. Tax Court judges are appointed by the President. Their terms of office are legally set at 15 years. However, the vast majority of tax court judges are simply appointed again when their terms run out, and there is no limit on the number of 15-year terms they can serve. As a practical matter, therefore, Tax Court judges effectively serve life terms.
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 permitted 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 familiarity of tax law. Normally, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Normally, residents of Napa County, California 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 Napa County, California 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.
So, if you need to go to tax court, for whatever reason, you should pursue the counsel of a good tax attorney in Napa County, California. 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 substantial legal recourse against them.