Tax Court Lawyers in Plymouth

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 Plymouth, 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 Plymouth, North Carolina

Any claim dealing with federal tax law in Plymouth, North Carolina can end up in tax court. Most commonly, 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 contentions.

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.

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, when the IRS sends a Plymouth, 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 Plymouth, 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.

If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a reliable tax lawyer in Plymouth, North Carolina as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have considerable legal recourse against them, through both the courts and the state bar