Tax Court Lawyers in Sycamore
Tax courts are legal forums meant to decide 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, including one in or near Sycamore, Illinois.
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax obligations of an individual or corporation. The U.S. District Courts are the courts of "general jurisdiction" in the U.S., meaning that they can hear almost any type of civil or criminal case under their jurisdiction. This includes tax cases, but the law only permits them to hear such cases if the tax in question has already been paid. Tax courts can hear cases before the tax has been paid.
Tax Court Procedure in Sycamore, Illinois
Tax law claims can arise out of any conflict having to do with one's legal obligation to pay their taxes in Sycamore, Illinois. Most often, they occur when the IRS alleges that a taxpayer has not paid all of the taxes that they owe, and the taxpayer disagrees. The court has to resolve this dispute.
In the U.S., tax court judges are appointed by the President of the United States. Unlike judges on most other federal courts, who typically 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 allowed to serve. If a tax court judge has been doing his or her job competently, the President will typically re-appoint them whenever their term expires, effectively giving them life tenure.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in Illinois, or anywhere else, are permitted to represent clients in Tax Court. This doesn't mean, however, that anyone can walk in off the street and start practicing tax law. Before they can practice before a tax court, non-attorneys have to take and pass a written exam that tests their knowledge of U.S. tax law. People who are already licensed to practice law, on the other hand, can practice before a tax court without taking this test.
Normally, when the IRS sends a taxpayer in Sycamore, Illinois 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 Sycamore, Illinois 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.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a knowledgeable tax lawyer in Sycamore, Illinois as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have substantial legal recourse against them, through both the courts and the state bar