Tax Court Lawyers in Amesbury
Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.
Almost all legal concerns having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and various courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Amesbury, Massachusetts.
Federal tax court is the place to litigate all disputes arising out of tax law, if the relevant tax obligations has not already been paid. While other federal courts, such as the U.S. District Court or the Court of Federal Claims, can hear tax matters, they can only hear tax cases after the tax has been paid.
Tax Court Procedure in Amesbury, Massachusetts
Tax law claims can arise out of any conflict having to do with one's legal obligation to pay their taxes in Amesbury, Massachusetts. 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.
Federal tax court is somewhat unique in that individuals who are not licensed attorneys in Massachusetts (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good familiarity of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Normally, residents of Amesbury, Massachusetts 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 Amesbury, Massachusetts Tax Attorney?
Federal law permits 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 plan on going to tax court, it should go without saying that you should hire an Amesbury, Massachusetts tax attorney. While a non-lawyer admitted to practice before tax court may well give you skilled representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.