Tax Court Lawyers in Larksville
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 handle tax disputes.
At the national level, we have the United States Tax Court, which has locations all over the country. This means that there is an U.S. tax court in or near Larksville, Pennsylvania.
Federal tax court is the place to litigate all disputes arising out of tax law, if the relevant tax obligations 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 Larksville, Pennsylvania
Any claim dealing with federal tax law in Larksville, Pennsylvania can end up in tax court. Most often, a dispute ends up in tax court when the government claims that someone has not paid all of the taxes that they are legally obligated to pay. If the taxpayer disputes the factual basis of the allegation, or believes the IRS has misinterpreted the law, U.S. Tax Courts have to decide those issues.
In the U.S., tax court judges are appointed by the President of the United States. Unlike judges on most other federal courts, who usually 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 usually re-appoint them whenever their term expires, effectively giving them life tenure.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in Pennsylvania, or anywhere else, are allowed to represent clients in Tax Court. This doesn't mean, however, that anyone can walk in off the street and start practicing tax law. Before they can practice before a tax court, non-attorneys have to take and pass a written exam that tests their knowledge of U.S. tax law. People who are already licensed to practice law, on the other hand, can practice before a tax court without taking this test.
Typically, when the IRS sends a taxpayer in Larksville, Pennsylvania 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 Larksville, Pennsylvania Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very complex and often difficult to understand - to the point that almost all attorneys who practice tax law practice it exclusively, simply because maintaining competence leaves little time to learn any other area.
If you find yourself in a situation where you think you'll have to go to tax court, you should consult with a qualified tax lawyer in Larksville, Pennsylvania as soon as possible. Non-lawyers are allowed to represent you in tax court, and most of them are perfectly competent. However, there are significant advantages to having a lawyer represent you, as opposed to an accountant or other non-attorney. Primarily, lawyers are regulated by the bar association of whatever state they're licensed to practice in, and if a lawyer handles your case incompetently, you will have significant legal recourse against them, through both the courts and the state bar