Tax Court Lawyers in Elko
A tax court is a venue that authorizes legal disputes relating to taxes to be resolved in an orderly, efficient manner.
Almost all legal contentions having to do with federal taxes are resolved in the U.S. Tax Court, which has at least one courthouse in every state, and many courthouses in each of the larger states. This means that there is almost certainly a tax court in, or within a reasonable distance of, Elko, Nevada.
The U.S. Tax Court is where disagreements arising under federal tax law are resolved, if the tax debt in question has not already been paid. The U.S. District Court, which is the federal court of general jurisdiction, can only hear tax cases after the tax has been paid. This rule is meant to guarantee that as many tax issues as possible are really decided in tax court, rather than the overworked District Courts.
Tax Court Procedure in Elko, Nevada
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Elko, Nevada. 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.
Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless number of these terms, and if they do their jobs competently, they are almost always re-appointed when their terms are up, meaning that the vast majority of them effectively serve for life.
In the U.S., tax courts have some distinct features. Most interestingly, individuals who are not licensed attorneys in Nevada, 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 an Elko, Nevada 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 Elko, Nevada 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 have to go to tax court for whatever reason, you should almost certainly speak with a seasoned tax attorney in Elko, Nevada. 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.