Tax Court Lawyers in Temple

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, Temple, Georgia.

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 many procedural rules that are meant to funnel tax contentions 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 Temple, Georgia

Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Temple, Georgia. This normally happens when the state or federal tax authorities allege that someone has failed to pay their taxes, and therefore owes the government money. If the taxpayer disagrees, a tax court has to resolve the issue.

Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless number of these terms, and if they do their jobs competently, they are almost always re-appointed when their terms are up, meaning that the vast majority of them effectively serve for life.

U.S. tax courts are distinct in that individuals who are not licensed to practice law in Georgia, 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.

Usually, residents of Temple, Georgia will end up in tax court because the IRS, or another tax agency, has alleged that they have failed to pay all the taxes that they owe. In the interest of due process, the IRS will send the taxpayer a letter informing them that they owe back taxes. At this point, the taxpayer will have something like 90 days to go to Tax Court to fight these allegations, if they so desire. If you do not file a response within the allotted time, the tax bill will become final, and you will have no legal means to contest it.

Do I Need a Temple, Georgia 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 apparent by now that you should seek the advice and assistance of a good Temple, Georgia 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.