Tax Court Lawyers in Cumberland County
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 Cumberland County, North Carolina.
Tax courts in America handle the vast majority of legal issues that concern federal tax obligations of a person or other legal entity, such as a corporation. There are various procedural rules that are meant to funnel tax concerns into tax courts, without strictly requiring them to be heard there. For example, only tax courts can hear tax cases where the tax in question has not yet been paid. The courts of general jurisdiction - known as the U.S. District Court - can also hear tax cases, but they can only hear tax cases if the disputed tax bill has already been paid.
Tax Court Procedure in Cumberland County, North Carolina
Any claim dealing with federal tax law in Cumberland County, North Carolina 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.
The judges who preside over U.S. Tax Courts are appointed by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are simply re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in North Carolina, or anywhere else, are permitted to represent clients in Tax Court. This doesn't mean, however, that anyone can walk in off the street and start practicing tax law. Before they can practice before a tax court, non-attorneys have to take and pass a written exam that tests their knowledge of U.S. tax law. People who are already licensed to practice law, on the other hand, can practice before a tax court without taking this test.
Most frequently, a resident of Cumberland County, North Carolina 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 Cumberland County, North Carolina Tax Attorney?
Federal law permits some non-lawyers to represent parties in tax court. However, tax law is a fairly intricate 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.
If you have to go to tax court for whatever reason, you should almost certainly speak with a knowledgeable tax attorney in Cumberland County, North Carolina. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.