Tax Court Lawyers in Lebanon

Tax courts are legal forums meant to determine legal disputes that have to do with federal or state tax law.

Federal tax issues are overseen by the United States Tax Court, which has branches all over the U.S. So, the U.S. Tax Court almost certainly has a courthouse in or around Lebanon, Kentucky.

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 Lebanon, Kentucky

Tax law claims can arise out of any disagreement having to do with one's legal requirement to pay their taxes in Lebanon, Kentucky. 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.

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.

In the U.S., tax courts have some distinct features. Most interestingly, individuals who are not licensed attorneys in Kentucky, or anywhere else, are, in some cases, authorized to represent clients before tax courts. Non-attorneys who practice before tax court are almost always accountants, and any non-lawyer who wants to practice before the U.S. tax court must pass a challenging written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.

Most commonly, when the IRS sends a Lebanon, Kentucky resident a "notice of deficiency," which alleges that they owe back taxes, the taxpayer has 90 days to go to tax court, and file a claim in tax court to fight this allegation. If you don't file this claim within the allotted time, you can lose your right to dispute the tax bill in question, in any forum, permanently.

Do I Need a Lebanon, Kentucky Tax Attorney?

Although federal tax court authorizes, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely complex and specialized. Many attorneys who practice tax law do not practice in any other area.

If you have to go to tax court for whatever reason, you should almost certainly speak with a seasoned tax attorney in Lebanon, Kentucky. 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.