Tax Court Lawyers in Cranston
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 handle 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 Cranston, Rhode Island.
Tax courts in America handle the vast majority of legal issues that concern federal tax commitments of a person or other legal entity, such as a corporation. There are several procedural rules that are meant to funnel tax issues into tax courts, without strictly requiring them to be heard there. For instance, only tax courts can hear tax cases where the tax in question has not yet been paid. The courts of general jurisdiction - known as the U.S. District Court - can also hear tax cases, but they can only hear tax cases if the disputed tax bill has already been paid.
Tax Court Procedure in Cranston, Rhode Island
Claims dealing with tax law can come from any disagreement that has to do with one's duty to pay taxes in Cranston, Rhode Island. This usually 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.
The judges who preside over U.S. Tax Courts are assigned by the President. They serve terms of 15 years. When their terms expire, the vast majority of these judges are just re-appointed by whichever president is in office at the time, so most tax court judges effectively serve for life, or until they retire.
In the U.S., tax courts have some distinct features. Most interestingly, individuals who are not licensed attorneys in Rhode Island, or anywhere else, are, in some cases, allowed to represent clients before tax courts. Non-attorneys who practice before tax court are almost always accountants, and any non-lawyer who wants to practice before the U.S. tax court must pass a challenging written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.
Typically, when the IRS sends a taxpayer in Cranston, Rhode Island 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 Cranston, Rhode Island Tax Attorney?
As mentioned earlier, federal law lets some non-attorneys practice before U.S. Tax Courts. But tax law can be extremely complicated, and the practice of this area of law is highly specialized - so much so that most lawyers who practice tax law do not practice in any other field.
If you have to go to tax court for whatever reason, you should almost certainly speak with a reputable tax attorney in Cranston, Rhode Island. 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.