Tax Court Lawyers in Rye

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, which has locations all over the country. This means that there is an U.S. tax court in or near Rye, New Hampshire.

Tax courts in America handle the vast majority of legal issues that concern federal tax obligations 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 example, 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 Rye, New Hampshire

Any claim dealing with federal tax law in Rye, 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 decide those issues.

Federal tax courts are presided over by judges who are appointed by the President of the United States. These judges serve 15-year terms. Judges whose terms expire are routinely re-appointed by the sitting President, so most tax court judges effectively serve for life.

In the U.S., tax courts have some unique features. Most interestingly, individuals who are not licensed attorneys in New Hampshire, or anywhere else, are, in some cases, allowed 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 difficult written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.

Most often, when the IRS sends a Rye, New Hampshire 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 Rye, New Hampshire Tax Attorney?

As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complicated, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.

So, if you plan on going to tax court, it should go without saying that you should hire a Rye, New Hampshire tax attorney. While a non-lawyer admitted to practice before tax court may well give you competent representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.