Tax Court Lawyers in Upland

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 Upland, 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 Upland, California

Any legal issue that concerns federal taxes in Upland, 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.

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.

Tax courts in the U.S. have a few unique features. Perhaps most notably, people who are not admitted to practice law in California, or in any other jurisdiction, are permitted to represent clients in tax court. However, non-lawyers must take, and pass, a fairly difficult exam to demonstrate that they have an in-depth understanding of U.S. tax law. If someone is already a lawyer, however, they can practice before a tax court without taking this exam.

Normally, residents of Upland, 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 Upland, California Tax Attorney?

Although federal tax court permits, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely intricate 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 knowledgeable tax lawyer in Upland, 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