Tax Court Lawyers in Starkville

A tax court is a venue that authorizes 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 Starkville, 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 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 Starkville, Mississippi

Any legal issue that concerns federal taxes in Starkville, Mississippi, or anywhere else in the U.S., can go to tax court. It's most often the case that the IRS initiates legal action against a taxpayer, alleging that they have failed to pay all of their obligated taxes, or are delinquent in some other way. The taxpayer normally has 90 days to respond, which initiates adversarial tax court proceedings. Failing to respond may result in the taxpayer forfeiting their rights to contest the allegations against them.

The judges who preside over U.S. Tax Courts are assigned by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are just re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.

Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Mississippi (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 Starkville, 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 Starkville, Mississippi Tax Attorney?

Federal law authorizes some non-lawyers to represent people before U.S. Tax Courts. Nonetheless, 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 Starkville, Mississippi 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.