Tax Court Lawyers in St. Joseph
Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.
Usually, legal issues concerning one's obligation to pay their federal income taxes will be resolved in tax court. Because of this, the U.S. tax courts have at least one courthouse in every single state and territory in the U.S., and there are several locations in each of the larger states. This means that there is almost certainly a tax court in or near St. Joseph, Michigan
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 St. Joseph, Michigan
Any claim dealing with federal tax law in St. Joseph, Michigan can end up in tax court. Most often, a dispute ends up in tax court when the government claims that someone has not paid all of the taxes that they are legally obligated to pay. If the taxpayer disputes the factual basis of the allegation, or believes the IRS has misinterpreted the law, U.S. Tax Courts have to decide those issues.
U.S. Tax Court judges are appointed by the President. Their terms of office are legally set at 15 years. However, the vast majority of tax court judges are simply appointed again when their terms run out, and there is no limit on the number of 15-year terms they can serve. As a practical matter, therefore, Tax Court judges effectively serve life terms.
In the U.S., tax courts have some unique features. Most interestingly, individuals who are not licensed attorneys in Michigan, 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.
Most often, when the IRS sends a St. Joseph, Michigan resident a "notice of deficiency," which alleges that they owe back taxes, the taxpayer has 90 days to go to tax court, and file a claim in tax court to fight this allegation. If you don't file this claim within the allotted time, you can lose your right to dispute the tax bill in question, in any forum, permanently.
Do I Need a St. Joseph, Michigan 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 St. Joseph, Michigan 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.