Tax Court Lawyers in Windom
Tax courts are legal forums meant to determine legal disputes that have to do with federal or state tax law.
Normally, legal issues concerning one's requirement 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 many locations in each of the larger states. This means that there is almost certainly a tax court in or near Windom, Minnesota
U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax commitments of an individual or corporation. The U.S. District Courts are the courts of "general jurisdiction" in the U.S., meaning that they can hear almost any type of civil or criminal case under their jurisdiction. This includes tax cases, but the law only authorizes them to hear such cases if the tax in question has already been paid. Tax courts can hear cases before the tax has been paid.
Tax Court Procedure in Windom, Minnesota
Tax law claims can arise out of any disagreement having to do with one's legal requirement to pay their taxes in Windom, Minnesota. 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.
U.S. Tax Court judges are assigned by the President. Their terms of office are legally set at 15 years. Nonetheless, the vast majority of tax court judges are simply assigned 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, thus, Tax Court judges effectively serve life terms.
Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Minnesota (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good understanding of tax law. Licensed lawyers do not need to take this exam to practice before tax court.
Usually, residents of Windom, Minnesota 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 Windom, Minnesota Tax Attorney?
Federal law authorizes some non-lawyers to represent parties in tax court. However, tax law is a fairly complex and specialized legal field. Most lawyers who practice tax law do not practice any other area of law, giving you an idea of how specialized it is.
So, if you plan on going to tax court, it should go without saying that you should hire a Windom, Minnesota tax attorney. While a non-lawyer admitted to practice before tax court may well give you qualified representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.