Tax Court Lawyers in Marion
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, Marion, 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 Marion, Massachusetts
Claims dealing with tax law can come from any conflict that has to do with one's duty to pay taxes in Marion, Massachusetts. This typically happens when the state or federal tax authorities allege that someone has failed to pay their taxes, and therefore owes the government money. If the taxpayer disagrees, a tax court has to resolve the issue.
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.
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.
Typically, a Marion, 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 Marion, Massachusetts Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very intricate and often difficult 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.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a knowledgeable tax lawyer in Marion, Massachusetts as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have substantial legal recourse against them, through both the courts and the state bar