Tax Court Lawyers in Harrisonville

A tax court is a venue that permits legal disputes relating to taxes to be resolved in an orderly, efficient manner.

At the federal level, there is the United States Tax Court, which has courthouses all over the country, including one in or near Harrisonville, Missouri.

The U.S. Tax Court is where disputes arising under federal tax law are resolved, if the tax debt in question has not already been paid. The U.S. District Court, which is the federal court of general jurisdiction, can only hear tax cases after the tax has been paid. This rule is meant to ensure that as many tax issues as possible are directly decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Harrisonville, Missouri

Claims dealing with tax law can come from any conflict that has to do with one's duty to pay taxes in Harrisonville, Missouri. This typically 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 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.

Federal tax court is somewhat unique in that individuals who are not licensed attorneys in Missouri (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.

Most frequently, when the IRS sends a Harrisonville, Missouri 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 Harrisonville, Missouri Tax Attorney?

Federal law permits 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 Harrisonville, Missouri 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.