Tax Court Lawyers in Hellertown
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 national level, we have the United States Tax Court, that has locations all over the country. This means that there is an U.S. tax court in or near Hellertown, Pennsylvania.
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 Hellertown, Pennsylvania
Claims dealing with tax law can come from any dispute that has to do with one's duty to pay taxes in Hellertown, Pennsylvania. 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.
Tax courts in the U.S. have a few distinct features. Perhaps most notably, people who are not admitted to practice law in Pennsylvania, or in any other jurisdiction, are authorized to represent clients in tax court. However, non-lawyers must take, and pass, a fairly challenging exam to demonstrate that they have an in-depth understanding of U.S. tax law. If someone is already a lawyer, however, they can practice before a tax court without taking this exam.
Most commonly, when the IRS sends a Hellertown, Pennsylvania 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 Hellertown, Pennsylvania 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.
So, if you need to go to tax court, for whatever reason, you should obtain the counsel of a good tax attorney in Hellertown, Pennsylvania. While a non-lawyer who's licensed to practice before the tax courts may well give you perfectly competent representation, there are still advantages to hiring a lawyer. The main advantage is that lawyers are far more regulated in their profession than most non-lawyers. So, if a tax attorney severely damages your case due to negligence or incompetence, you will have considerable legal recourse against them.