Tax Court Lawyers in Deerfield
Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.
Almost all legal issues having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and several courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Deerfield, 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 Deerfield, Massachusetts
Tax law claims can arise out of any dispute having to do with one's legal obligation to pay their taxes in Deerfield, 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 appointed by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. However, they can serve an unlimited 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.
In the U.S., tax courts have some unique features. Most interestingly, individuals who are not licensed attorneys in Massachusetts, or anywhere else, are, in some cases, allowed 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 difficult written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.
Usually, a Deerfield, Massachusetts resident will end up in tax court because the IRS has determined that they have not paid all of the taxes that they owe, and has sent them a notice indicating as much. When this happens, the taxpayer has 90 days to file a claim in Tax Court contesting the IRS's allegations. If you believe that the allegations against you are untrue, and wish to fight them, it's essential that you file a claim in tax court within the allotted time period. Otherwise, you could lose your right to challenge that tax bill permanently.
Do I Need a Deerfield, Massachusetts Tax Attorney?
Federal law allows 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 a Deerfield, Massachusetts tax attorney. While a non-lawyer admitted to practice before tax court may well give you competent representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.