Tax Court Lawyers in Vandalia
Tax Courts serve the same purpose as any other court: they're there to resolve legal disagreements 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, containing one in or near Vandalia, Ohio.
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 Vandalia, Ohio
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Vandalia, 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.
In the U.S., tax court judges are assigned 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 permitted 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.
U.S. tax courts are distinct in that individuals who are not licensed to practice law in Ohio, or any other U.S. jurisdiction, are authorized 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 understanding of tax law. Usually, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Usually, when the IRS sends a taxpayer in Vandalia, Ohio a notice of deficiency, indicating that they owe back taxes, the taxpayer has 90 days to file a claim in federal tax court to dispute this notice. If a claim is not filed in a timely manner, the taxpayer could lose his or her right to contest the tax bill at issue.
Do I Need a Vandalia, Ohio Tax Attorney?
Federal law authorizes some non-lawyers to represent people before U.S. Tax Courts. Nonetheless, the tax laws are very convoluted. In fact, most tax attorneys don't practice any other area of law.
If you have to go to tax court for whatever reason, you should almost certainly speak with a seasoned tax attorney in Vandalia, 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.