Tax Court Lawyers in Swarthmore

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 oversee 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 Swarthmore, Pennsylvania.

The United States Tax Court handles most legal disagreements 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 authorizing 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 Swarthmore, Pennsylvania

Any legal issue that concerns federal taxes in Swarthmore, Pennsylvania, or anywhere else in the U.S., can go to tax court. It's most often the case that the IRS initiates legal action against a taxpayer, alleging that they have failed to pay all of their obligated taxes, or are delinquent in some other way. The taxpayer typically has 90 days to respond, which initiates adversarial tax court proceedings. Failing to respond may result in the taxpayer forfeiting their rights to contest the allegations against them.

Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless number of these terms, and if they do their jobs competently, they are almost always re-appointed when their terms are up, meaning that the vast majority of them effectively serve for life.

Federal tax court is somewhat distinct in that individuals who are not licensed attorneys in Pennsylvania (or anywhere else) may represent taxpayers before the tax court, as long as they can pass an exam indicating that they have a good familiarity of tax law. Licensed lawyers do not need to take this exam to practice before tax court.

Normally, residents of Swarthmore, Pennsylvania will end up in tax court because the IRS, or another tax agency, has alleged that they have failed to pay all the taxes that they owe. In the interest of due process, the IRS will send the taxpayer a letter informing them that they owe back taxes. At this point, the taxpayer will have something like 90 days to go to Tax Court to fight these allegations, if they so desire. If you do not file a response within the allotted time, the tax bill will become final, and you will have no legal means to contest it.

Do I Need a Swarthmore, Pennsylvania Tax Attorney?

Federal law permits some non-lawyers to represent parties in tax court. However, tax law is a fairly intricate 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 find yourself in a situation where you think you'll have to go to tax court, you should consult with a knowledgeable tax lawyer in Swarthmore, 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 substantial legal recourse against them, through both the courts and the state bar