Tax Court Lawyers in Elon

A tax court is a venue that allows 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 Elon, North Carolina.

Tax courts in America handle the vast majority of legal issues that concern federal tax commitments of a person or other legal entity, such as a corporation. There are several procedural rules that are meant to funnel tax issues into tax courts, without strictly requiring them to be heard there. For instance, 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 Elon, North Carolina

Any claim dealing with federal tax law in Elon, North Carolina can end up in tax court. Most often, 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 determine those issues.

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 North Carolina (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good knowledge of tax law. Licensed lawyers do not need to take this exam to practice before tax court.

Most often, when the IRS sends an Elon, North Carolina 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 Elon, North Carolina Tax Attorney?

Federal law allows 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 need to go to tax court, for whatever reason, you should seek the counsel of a good tax attorney in Elon, North Carolina. While a non-lawyer who's licensed to practice before the tax courts may well give you perfectly competent representation, there are still advantages to hiring a lawyer. The main advantage is that lawyers are far more regulated in their profession than most non-lawyers. So, if a tax attorney severely damages your case due to negligence or incompetence, you will have significant legal recourse against them.