Tax Court Lawyers in San Joaquin
Tax Court is a legal forum designed particularly to resolve claims and disputes that arise under federal and (sometimes) state tax law.
Federal tax issues are overseen 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 San Joaquin, California.
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax commitments 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 authorizes 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 San Joaquin, California
Tax law claims can arise out of any disagreement having to do with one's legal requirement to pay their taxes in San Joaquin, California. Most often, they occur when the IRS alleges that a taxpayer has not paid all of the taxes that they owe, and the taxpayer disagrees. The court has to resolve this dispute.
In the U.S., tax court judges are assigned by the President of the United States. Unlike judges on most other federal courts, who normally serve for life (or until they retire), tax court judges serve terms of 15 years. But, there is no limit to the number of terms that they are permitted to serve. If a tax court judge has been doing his or her job competently, the President will normally re-appoint them whenever their term expires, effectively giving them life tenure.
Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in California (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good understanding of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Most commonly, a resident of San Joaquin, California will find themselves in tax court because the relevant tax authority (usually the IRS), suspects that they have not paid all of the taxes that they are required to pay. To initiate a legal action against the taxpayer, the IRS will send them a letter laying out its allegations. Once this is received, the taxpayer has a moderate period of time (about 90 days) to go to the nearest U.S. tax court and respond. If you find yourself in this position, and want to dispute the allegations against you, you MUST file a response in a tax court in a timely manner. If you don't, you can easily lose your right to ever dispute those allegations again.
Do I Need a San Joaquin, California Tax Attorney?
As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complex, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.
If you are going to tax court, it should be obvious by now that you should seek the advice and assistance of a good San Joaquin, California 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.