Tax Court Lawyers in Bolton

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 Bolton, Connecticut.

Tax courts in America handle the vast majority of legal issues that concern federal tax commitments of a person or other legal entity, such as a corporation. There are several procedural rules that are meant to funnel tax issues into tax courts, without strictly requiring them to be heard there. For instance, only tax courts can hear tax cases where the tax in question has not yet been paid. The courts of general jurisdiction - known as the U.S. District Court - can also hear tax cases, but they can only hear tax cases if the disputed tax bill has already been paid.

Tax Court Procedure in Bolton, Connecticut

Any claim dealing with federal tax law in Bolton, Connecticut can end up in tax court. Most often, a dispute ends up in tax court when the government claims that someone has not paid all of the taxes that they are legally obligated to pay. If the taxpayer disputes the factual basis of the allegation, or believes the IRS has misinterpreted the law, U.S. Tax Courts have to determine those issues.

The judges who preside over U.S. Tax Courts are assigned by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are just re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.

Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Connecticut (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good knowledge of tax law. Licensed lawyers do not need to take this exam to practice before tax court.

Most often, a resident of Bolton, Connecticut 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 Bolton, Connecticut Tax Attorney?

As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complicated, 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 evident by now that you should seek the advice and assistance of a good Bolton, Connecticut 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.