Tax Court Lawyers in Plano
Tax courts are legal forums meant to determine legal disputes that have to do with federal or state tax law.
At the federal level, there is the United States Tax Court, which has courthouses all over the country, containing one in or near Plano, Illinois.
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 authorizing 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 Plano, Illinois
Any legal issue that concerns federal taxes in Plano, Illinois, 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 obligated 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.
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.
Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Illinois (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.
Normally, residents of Plano, Illinois 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 Plano, Illinois Tax Attorney?
Federal law permits some non-lawyers to represent parties in tax court. However, tax law is a fairly intricate and specialized legal field. Most lawyers who practice tax law do not practice any other area of law, giving you an idea of how specialized it is.
So, if you need to go to tax court, for whatever reason, you should pursue the counsel of a good tax attorney in Plano, Illinois. 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.