Tax Court Lawyers in Guilford County

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

At the national level, we have the United States Tax Court, that has locations all over the country. This means that there is an U.S. tax court in or near Guilford County, North Carolina.

Federal tax court is the place to litigate all disagreements arising out of tax law, if the relevant tax commitments has not already been paid. While other federal courts, such as the U.S. District Court or the Court of Federal Claims, can hear tax matters, they can only hear tax cases after the tax has been paid.

Tax Court Procedure in Guilford County, North Carolina

Claims dealing with tax law can come from any conflict that has to do with one's duty to pay taxes in Guilford County, North Carolina. 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.

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.

Tax courts in the U.S. have a few distinct features. Perhaps most notably, people who are not admitted to practice law in North Carolina, or in any other jurisdiction, are permitted to represent clients in tax court. However, non-lawyers must take, and pass, a fairly challenging exam to demonstrate that they have an in-depth understanding of U.S. tax law. If someone is already a lawyer, however, they can practice before a tax court without taking this exam.

Typically, a Guilford County, North Carolina resident will end up in tax court because the IRS has determined that they have not paid all of the taxes that they owe, and has sent them a notice indicating as much. When this happens, the taxpayer has 90 days to file a claim in Tax Court contesting the IRS's allegations. If you believe that the allegations against you are untrue, and wish to fight them, it's essential that you file a claim in tax court within the allotted time period. Otherwise, you could lose your right to challenge that tax bill permanently.

Do I Need a Guilford County, North Carolina Tax Attorney?

Although the law lets certain non-lawyers represent parties before tax court, tax law is very intricate and often challenging to understand - to the point that almost all attorneys who practice tax law practice it exclusively, simply because maintaining competence leaves little time to learn any other area.

So, if you plan on going to tax court, it should go without saying that you should hire a Guilford County, North Carolina 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.