Tax Court Lawyers in Marianna
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 contentions having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and many courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Marianna, 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 permitting 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 Marianna, Florida
Tax court claims in Marianna, Florida can arise from any tax disagreement, 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 normally 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 normally 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 authorized 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 understanding of tax law. Usually, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Normally, a Marianna, Florida resident will end up in tax court because the IRS has determined that they have not paid all of the taxes that they owe, and has sent them a notice indicating as much. When this happens, the taxpayer has 90 days to file a claim in Tax Court contesting the IRS's allegations. If you believe that the allegations against you are untrue, and wish to fight them, it's essential that you file a claim in tax court within the allotted time period. Otherwise, you could lose your right to challenge that tax bill permanently.
Do I Need a Marianna, Florida Tax Attorney?
Federal law authorizes 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 are going to tax court, it should be obvious by now that you should seek the advice and assistance of a good Marianna, Florida 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.