Tax Court Lawyers in Wallington

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

Almost all legal issues having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and several courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Wallington, New Jersey.

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 Wallington, New Jersey

Any legal issue that concerns federal taxes in Wallington, New Jersey, or anywhere else in the U.S., can go to tax court. It's most often the case that the IRS initiates legal action against a taxpayer, alleging that they have failed to pay all of their obligated taxes, or are delinquent in some other way. The taxpayer usually has 90 days to respond, which initiates adversarial tax court proceedings. Failing to respond may result in the taxpayer forfeiting their rights to contest the allegations against them.

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.

U.S. tax courts are distinct in that individuals who are not licensed to practice law in New Jersey, 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.

Most often, a resident of Wallington, New Jersey 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 Wallington, New Jersey 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 have to go to tax court for whatever reason, you should almost certainly speak with a reputable tax attorney in Wallington, New Jersey. Even though some non-lawyers are technically permitted to represent you in tax court, there are distinct advantages to hiring a lawyer, even if a non-attorney can provide you with competent representation. The main advantage is the fact that all attorneys are tightly regulated by their state bar associations, and if they botch your case, you may have more legal recourse against an attorney than you would against a non-attorney.