Tax Court Lawyers in Basehor
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 Basehor, Kansas.
Tax courts in America handle the vast majority of legal issues that concern federal tax obligations 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 example, 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 Basehor, Kansas
Any claim dealing with federal tax law in Basehor, Kansas can end up in tax court. Most commonly, a dispute ends up in tax court when the government claims that someone has not paid all of the taxes that they are legally obligated to pay. If the taxpayer disputes the factual basis of the allegation, or believes the IRS has misinterpreted the law, U.S. Tax Courts have to decide those contentions.
The judges who preside over U.S. Tax Courts are appointed by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are simply re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in Kansas, or anywhere else, are authorized 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.
Usually, residents of Basehor, Kansas 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 Basehor, Kansas Tax Attorney?
Federal law authorizes some non-lawyers to represent people before U.S. Tax Courts. However, the tax laws are very convoluted. In fact, most tax attorneys don't practice any other area of law.
So, if you need to go to tax court, for whatever reason, you should obtain the counsel of a good tax attorney in Basehor, Kansas. 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 considerable legal recourse against them.