Tax Court Lawyers in Philadelphia County

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 Philadelphia County, Pennsylvania.

The United States Tax Court handles most legal disputes that have to deal with federal, as opposed to state, taxes. These are not courts of "general jurisdiction" (courts that hear the vast majority of civil and criminal cases). Tax courts are able to hear cases where the tax bill in dispute has not yet been paid (effectively allowing a court to rule on the validity of a tax bill before the taxpayer pays it). The courts of general jurisdiction in the U.S. (called the U.S. District Courts) can only hear tax cases if the tax bill has already been paid.

Tax Court Procedure in Philadelphia County, Pennsylvania

Tax court claims in Philadelphia County, Pennsylvania can arise from any tax dispute, such as when a taxpayer believes that the conclusions of a tax audit were in error, or that they do not owe as much money as the IRS claims that they do.

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.

Tax courts in the U.S. have a few unique features. Perhaps most notably, people who are not admitted to practice law in Pennsylvania, or in any other jurisdiction, are allowed to represent clients in tax court. However, non-lawyers must take, and pass, a fairly difficult 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.

Usually, a Philadelphia County, Pennsylvania resident will end up in tax court because the IRS has determined that they have not paid all of the taxes that they owe, and has sent them a notice indicating as much. When this happens, the taxpayer has 90 days to file a claim in Tax Court contesting the IRS's allegations. If you believe that the allegations against you are untrue, and wish to fight them, it's essential that you file a claim in tax court within the allotted time period. Otherwise, you could lose your right to challenge that tax bill permanently.

Do I Need a Philadelphia County, Pennsylvania Tax Attorney?

Federal law allows some non-lawyers to represent parties in tax court. However, tax law is a fairly complicated and specialized legal field. Most lawyers who practice tax law do not practice any other area of law, giving you an idea of how specialized it is.

If you have to go to tax court for whatever reason, you should almost certainly speak with a good tax attorney in Philadelphia County, Pennsylvania. 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.