Tax Court Lawyers in Milford

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

Normally, legal issues concerning one's obligation to pay their federal income taxes will be resolved in tax court. Because of this, the U.S. tax courts have at least one courthouse in every single state and territory in the U.S., and there are many locations in each of the larger states. This means that there is almost certainly a tax court in or near Milford, Ohio

U.S. Tax Courts deal with almost every legal issue that has to do with the federal tax obligations of an individual or corporation. The U.S. District Courts are the courts of "general jurisdiction" in the U.S., meaning that they can hear almost any type of civil or criminal case under their jurisdiction. This includes tax cases, but the law only authorizes them to hear such cases if the tax in question has already been paid. Tax courts can hear cases before the tax has been paid.

Tax Court Procedure in Milford, Ohio

Tax law claims can arise out of any disagreement having to do with one's legal obligation to pay their taxes in Milford, Ohio. Most often, they occur when the IRS alleges that a taxpayer has not paid all of the taxes that they owe, and the taxpayer disagrees. The court has to resolve this dispute.

In the U.S., tax court judges are appointed by the President of the United States. Unlike judges on most other federal courts, who normally serve for life (or until they retire), tax court judges serve terms of 15 years. But, there is no limit to the number of terms that they are allowed to serve. If a tax court judge has been doing his or her job competently, the President will normally re-appoint them whenever their term expires, effectively giving them life tenure.

Federal tax court is somewhat unique in that individuals who are not licensed attorneys in Ohio (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good understanding of tax law. Licensed lawyers do not need to take this exam to practice before tax court.

Most commonly, when the IRS sends a Milford, Ohio 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 Milford, Ohio Tax Attorney?

As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complex, 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 Milford, Ohio tax attorney. While a non-lawyer admitted to practice before tax court may well give you qualified representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.