Tax Court Lawyers in Greenwood
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 Greenwood, Indiana.
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax commitments 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 authorizes 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 Greenwood, Indiana
Any legal issue that concerns federal taxes in Greenwood, Indiana, 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 normally 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.
U.S. Tax Court judges are assigned by the President. Their terms of office are legally set at 15 years. Nonetheless, the vast majority of tax court judges are simply assigned again when their terms run out, and there is no limit on the number of 15-year terms they can serve. As a practical matter, thus, Tax Court judges effectively serve life terms.
U.S. tax courts are distinct in that individuals who are not licensed to practice law in Indiana, 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 Greenwood, Indiana 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 Greenwood, Indiana Tax Attorney?
As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complex, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.
So, if you plan on going to tax court, it should go without saying that you should hire a Greenwood, Indiana tax attorney. While a non-lawyer admitted to practice before tax court may well give you qualified representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.