Tax Court Lawyers in Middleborough
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, Middleborough, 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 Middleborough, Massachusetts
Claims dealing with tax law can come from any conflict that has to do with one's duty to pay taxes in Middleborough, 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 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.
U.S. tax courts are distinct in that individuals who are not licensed to practice law in Massachusetts, or any other U.S. jurisdiction, are permitted to represent clients before tax court. Non-lawyers who want to practice before the Tax Court do have to take an exam demonstrating that they have a good familiarity of tax law. Normally, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Typically, a Middleborough, 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 Middleborough, 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.
If you are going to tax court, it should be apparent by now that you should seek the advice and assistance of a good Middleborough, Massachusetts tax lawyer. This is not a knock against the non-lawyers who are licensed to practice before tax court; the vast majority of them are perfectly competent. However, if a licensed attorney seriously mishandles your case, you will have a great deal of legal recourse against them, more so than with a non-attorney.