Tax Court Lawyers in Bristol County
Tax courts are legal forums meant to determine 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, Bristol County, Massachusetts.
Federal tax court is the place to litigate all disagreements arising out of tax law, if the relevant tax commitments 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 Bristol County, Massachusetts
Tax law claims can arise out of any conflict having to do with one's legal requirement to pay their taxes in Bristol County, 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.
Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless number of these terms, and if they do their jobs competently, they are almost always re-appointed when their terms are up, meaning that the vast majority of them effectively serve for life.
Federal tax court is somewhat distinct 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.
Most frequently, when the IRS sends a Bristol County, Massachusetts 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 Bristol County, Massachusetts Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very intricate and often challenging to understand - to the point that almost all attorneys who practice tax law practice it exclusively, simply because maintaining competence leaves little time to learn any other area.
So, if you need to go to tax court, for whatever reason, you should pursue the counsel of a good tax attorney in Bristol County, Massachusetts. 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 substantial legal recourse against them.