Tax Court Lawyers in Orange
Tax Court is a legal forum designed particularly to resolve claims and disputes that arise under federal and (sometimes) state tax law.
Almost all legal issues having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and several courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Orange, Connecticut.
The U.S. Tax Court is where disagreements 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 guarantee that as many tax issues as possible are actually decided in tax court, rather than the overworked District Courts.
Tax Court Procedure in Orange, Connecticut
Tax court claims in Orange, Connecticut can arise from any tax dispute, 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 assigned by the President. Their terms of office are legally set at 15 years. Nonetheless, the vast majority of tax court judges are simply assigned 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, thus, Tax Court judges effectively serve life terms.
Tax courts in the U.S. have a few distinct features. Perhaps most notably, people who are not admitted to practice law in Connecticut, or in any other jurisdiction, are allowed to represent clients in tax court. However, non-lawyers must take, and pass, a fairly challenging 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.
Most often, when the IRS sends an Orange, Connecticut resident a "notice of deficiency," which alleges that they owe back taxes, the taxpayer has 90 days to go to tax court, and file a claim in tax court to fight this allegation. If you don't file this claim within the allotted time, you can lose your right to dispute the tax bill in question, in any forum, permanently.
Do I Need a Orange, Connecticut Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very complex and often challenging 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.
So, if you need to go to tax court, for whatever reason, you should seek the counsel of a good tax attorney in Orange, Connecticut. 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 significant legal recourse against them.