Tax Court Lawyers in Henderson
A tax court is a venue that authorizes 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 Henderson, 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 Henderson, North Carolina
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Henderson, North Carolina. This normally 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.
In the U.S., tax courts have some distinct features. Most interestingly, individuals who are not licensed attorneys in North Carolina, or anywhere else, are, in some cases, authorized to represent clients before tax courts. Non-attorneys who practice before tax court are almost always accountants, and any non-lawyer who wants to practice before the U.S. tax court must pass a challenging written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.
Most commonly, a resident of Henderson, 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 Henderson, North Carolina Tax Attorney?
Although federal tax court authorizes, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely complex and specialized. Many attorneys who practice tax law do not practice in any other area.
So, if you need to go to tax court, for whatever reason, you should obtain the counsel of a good tax attorney in Henderson, 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 considerable legal recourse against them.