Tax Court Lawyers in Portland
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 Portland, Indiana.
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 Portland, Indiana
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Portland, Indiana. 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.
The judges who preside over U.S. Tax Courts are assigned by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are just re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Indiana (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good understanding of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Most commonly, a resident of Portland, Indiana will find themselves in tax court because the relevant tax authority (usually the IRS), suspects that they have not paid all of the taxes that they are required to pay. To initiate a legal action against the taxpayer, the IRS will send them a letter laying out its allegations. Once this is received, the taxpayer has a moderate period of time (about 90 days) to go to the nearest U.S. tax court and respond. If you find yourself in this position, and want to dispute the allegations against you, you MUST file a response in a tax court in a timely manner. If you don't, you can easily lose your right to ever dispute those allegations again.
Do I Need a Portland, 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.
If you have to go to tax court for whatever reason, you should almost certainly speak with a seasoned tax attorney in Portland, Indiana. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.