Tax Court Lawyers in Mounds View

Tax courts are legal forums meant to decide legal disputes that have to do with federal or state tax law.

Typically, 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 various locations in each of the larger states. This means that there is almost certainly a tax court in or near Mounds View, Minnesota

The United States Tax Court handles most legal disputes that have to deal with federal, as opposed to state, taxes. These are not courts of "general jurisdiction" (courts that hear the vast majority of civil and criminal cases). Tax courts are able to hear cases where the tax bill in dispute has not yet been paid (effectively authorizing a court to rule on the validity of a tax bill before the taxpayer pays it). The courts of general jurisdiction in the U.S. (called the U.S. District Courts) can only hear tax cases if the tax bill has already been paid.

Tax Court Procedure in Mounds View, Minnesota

Any claim dealing with federal tax law in Mounds View, Minnesota can end up in tax court. Most frequently, 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 concerns.

In the U.S., tax court judges are appointed by the President of the United States. Unlike judges on most other federal courts, who typically 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 typically 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 Minnesota, 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.

Most frequently, a resident of Mounds View, Minnesota will find themselves in tax court because the relevant tax authority (usually the IRS), suspects that they have not paid all of the taxes that they are required to pay. To initiate a legal action against the taxpayer, the IRS will send them a letter laying out its allegations. Once this is received, the taxpayer has a moderate period of time (about 90 days) to go to the nearest U.S. tax court and respond. If you find yourself in this position, and want to dispute the allegations against you, you MUST file a response in a tax court in a timely manner. If you don't, you can easily lose your right to ever dispute those allegations again.

Do I Need a Mounds View, Minnesota 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.

So, if you plan on going to tax court, it should go without saying that you should hire a Mounds View, Minnesota tax attorney. While a non-lawyer admitted to practice before tax court may well give you skilled representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.