Tax Court Lawyers in Florida City

Tax Court is a legal forum designed specifically to resolve claims and disputes that arise under federal and (sometimes) state tax law.

Almost all legal concerns having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and various courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Florida City, Florida.

The U.S. Tax Court is where disputes 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 ensure that as many tax issues as possible are directly decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Florida City, Florida

Any legal issue that concerns federal taxes in Florida City, Florida, 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.

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.

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

Most frequently, when the IRS sends a Florida City, Florida 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 Florida City, Florida Tax Attorney?

Although the law lets certain non-lawyers represent parties before tax court, tax law is very intricate and often difficult 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 pursue the counsel of a good tax attorney in Florida City, Florida. 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.