Tax Court Lawyers in Ellisville
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, containing one in or near Ellisville, Mississippi.
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 permits 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 Ellisville, Mississippi
Claims dealing with tax law can come from any conflict that has to do with one's duty to pay taxes in Ellisville, Mississippi. 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.
Federal tax courts are presided over by judges who are assigned by the President of the United States. These judges serve 15-year terms. Judges whose terms expire are consistently re-appointed by the sitting President, so most tax court judges effectively serve for life.
U.S. tax courts are distinct in that individuals who are not licensed to practice law in Mississippi, 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.
Normally, residents of Ellisville, Mississippi 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 Ellisville, Mississippi Tax Attorney?
Although federal tax court permits, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely intricate and specialized. Many attorneys who practice tax law do not practice in any other area.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a knowledgeable tax lawyer in Ellisville, Mississippi as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have substantial legal recourse against them, through both the courts and the state bar