Tax Court Lawyers in New Ipswich
A tax court is a venue that allows 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 New Ipswich, New Hampshire.
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 New Ipswich, New Hampshire
Any claim dealing with federal tax law in New Ipswich, New Hampshire 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.
Federal tax courts are presided over by judges who are assigned by the President of the United States. These judges serve 15-year terms. Judges whose terms expire are consistently re-appointed by the sitting President, so most tax court judges effectively serve for life.
U.S. tax courts are distinct in that individuals who are not licensed to practice law in New Hampshire, or any other U.S. jurisdiction, are allowed to represent clients before tax court. Non-lawyers who want to practice before the Tax Court do have to take an exam demonstrating that they have a good knowledge of tax law. Typically, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Typically, residents of New Ipswich, New Hampshire will end up in tax court because the IRS, or another tax agency, has alleged that they have failed to pay all the taxes that they owe. In the interest of due process, the IRS will send the taxpayer a letter informing them that they owe back taxes. At this point, the taxpayer will have something like 90 days to go to Tax Court to fight these allegations, if they so desire. If you do not file a response within the allotted time, the tax bill will become final, and you will have no legal means to contest it.
Do I Need a New Ipswich, New Hampshire Tax Attorney?
Although federal tax court allows, under some circumstances, non-lawyers to represent taxpayers, the practice of tax law is extremely complicated and specialized. Many attorneys who practice tax law do not practice in any other area.
If you are going to tax court, it should be evident by now that you should seek the advice and assistance of a good New Ipswich, New Hampshire tax lawyer. This is not a knock against the non-lawyers who are licensed to practice before tax court; the vast majority of them are perfectly competent. However, if a licensed attorney seriously mishandles your case, you will have a great deal of legal recourse against them, more so than with a non-attorney.