Tax Court Lawyers in Berrien 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, Berrien County, Michigan.

Tax courts in America handle the vast majority of legal issues that concern federal tax commitments of a person or other legal entity, such as a corporation. There are various procedural rules that are meant to funnel tax concerns into tax courts, without strictly requiring them to be heard there. For instance, only tax courts can hear tax cases where the tax in question has not yet been paid. The courts of general jurisdiction - known as the U.S. District Court - can also hear tax cases, but they can only hear tax cases if the disputed tax bill has already been paid.

Tax Court Procedure in Berrien County, Michigan

Tax law claims can arise out of any conflict having to do with one's legal requirement to pay their taxes in Berrien County, Michigan. 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 Michigan (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.

Normally, residents of Berrien County, Michigan will end up in tax court because the IRS, or another tax agency, has alleged that they have failed to pay all the taxes that they owe. In the interest of due process, the IRS will send the taxpayer a letter informing them that they owe back taxes. At this point, the taxpayer will have something like 90 days to go to Tax Court to fight these allegations, if they so desire. If you do not file a response within the allotted time, the tax bill will become final, and you will have no legal means to contest it.

Do I Need a Berrien County, Michigan Tax Attorney?

As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely intricate, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.

If you are going to tax court, it should be discernible by now that you should seek the advice and assistance of a good Berrien County, Michigan 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.