Tax Court Lawyers in Manatee County

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, Manatee County, Florida.

The United States Tax Court handles most legal disagreements that have to deal with federal, as opposed to state, taxes. These are not courts of "general jurisdiction" (courts that hear the vast majority of civil and criminal cases). Tax courts are able to hear cases where the tax bill in dispute has not yet been paid (effectively allowing a court to rule on the validity of a tax bill before the taxpayer pays it). The courts of general jurisdiction in the U.S. (called the U.S. District Courts) can only hear tax cases if the tax bill has already been paid.

Tax Court Procedure in Manatee County, Florida

Tax court claims in Manatee County, Florida 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.

In the U.S., tax court judges are assigned by the President of the United States. Unlike judges on most other federal courts, who usually 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 usually re-appoint them whenever their term expires, effectively giving them life tenure.

U.S. tax courts are distinct in that individuals who are not licensed to practice law in Florida, or any other U.S. jurisdiction, are allowed to represent clients before tax court. Non-lawyers who want to practice before the Tax Court do have to take an exam demonstrating that they have a good knowledge of tax law. Typically, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.

Typically, when the IRS sends a taxpayer in Manatee County, Florida a notice of deficiency, indicating that they owe back taxes, the taxpayer has 90 days to file a claim in federal tax court to dispute this notice. If a claim is not filed in a timely manner, the taxpayer could lose his or her right to contest the tax bill at issue.

Do I Need a Manatee County, Florida Tax Attorney?

Federal law allows some non-lawyers to represent people before U.S. Tax Courts. Nonetheless, the tax laws are very convoluted. In fact, most tax attorneys don't practice any other area of law.

If you have to go to tax court for whatever reason, you should almost certainly speak with a reputable tax attorney in Manatee County, Florida. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.