Tax Court Lawyers in Seven Hills

Tax Courts serve the same purpose as any other court: they're there to resolve legal disputes in a fair and orderly fashion. Tax courts are simply specialized to take tax disputes.

At the federal level, there is the United States Tax Court, which has courthouses all over the country, including one in or near Seven Hills, Ohio.

The U.S. Tax Court is where disputes 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 ensure that as many tax issues as possible are really decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Seven Hills, Ohio

Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Seven Hills, Ohio. 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.

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 Ohio, 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 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 commonly, when the IRS sends a Seven Hills, 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 Seven Hills, Ohio 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 brilliant tax attorney in Seven Hills, Ohio. 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.