Tax Court Lawyers in Norton
Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.
Almost all legal contentions having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and many courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Norton, 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 Norton, Massachusetts
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Norton, Massachusetts. This normally 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.
In the U.S., tax court judges are appointed by the President of the United States. Unlike judges on most other federal courts, who normally serve for life (or until they retire), tax court judges serve terms of 15 years. But, there is no limit to the number of terms that they are allowed to serve. If a tax court judge has been doing his or her job competently, the President will normally re-appoint them whenever their term expires, effectively giving them life tenure.
U.S. tax courts are unique in that individuals who are not licensed to practice law in Massachusetts, or any other U.S. jurisdiction, are authorized 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 understanding of tax law. Usually, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Normally, a Norton, 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 Norton, Massachusetts Tax Attorney?
Although federal tax court authorizes, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely complex and specialized. Many attorneys who practice tax law do not practice in any other area.
If you have to go to tax court for whatever reason, you should almost certainly speak with a brilliant tax attorney in Norton, Massachusetts. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.