Tax Court Lawyers in Grambling
Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.
Federal tax issues are handled 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 Grambling, Louisiana.
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 Grambling, Louisiana
Tax law claims can arise out of any disagreement having to do with one's legal obligation to pay their taxes in Grambling, Louisiana. 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 appointed by the President. Their terms of office are legally set at 15 years. However, the vast majority of tax court judges are simply appointed 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, therefore, Tax Court judges effectively serve life terms.
Tax courts in the U.S. have a few unique features. Perhaps most notably, people who are not admitted to practice law in Louisiana, or in any other jurisdiction, are authorized to represent clients in tax court. However, non-lawyers must take, and pass, a fairly difficult exam to demonstrate that they have an in-depth understanding of U.S. tax law. If someone is already a lawyer, however, they can practice before a tax court without taking this exam.
Most commonly, when the IRS sends a Grambling, Louisiana 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 Grambling, Louisiana 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.
So, if you need to go to tax court, for whatever reason, you should obtain the counsel of a good tax attorney in Grambling, Louisiana. 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.