Tax Court Lawyers in Travelers Rest
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 take tax disputes.
Federal tax issues are handled by the United States Tax Court, which has branches all over the U.S. So, the U.S. Tax Court almost certainly has a courthouse in or around Travelers Rest, South Carolina.
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 Travelers Rest, South Carolina
Tax law claims can arise out of any disagreement having to do with one's legal obligation to pay their taxes in Travelers Rest, South Carolina. Most often, they occur when the IRS alleges that a taxpayer has not paid all of the taxes that they owe, and the taxpayer disagrees. The court has to resolve this dispute.
In the U.S., tax court judges are appointed 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 allowed 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.
U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in South Carolina, or anywhere else, are authorized 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.
Most commonly, a resident of Travelers Rest, South Carolina will find themselves in tax court because the relevant tax authority (usually the IRS), suspects that they have not paid all of the taxes that they are required to pay. To initiate a legal action against the taxpayer, the IRS will send them a letter laying out its allegations. Once this is received, the taxpayer has a moderate period of time (about 90 days) to go to the nearest U.S. tax court and respond. If you find yourself in this position, and want to dispute the allegations against you, you MUST file a response in a tax court in a timely manner. If you don't, you can easily lose your right to ever dispute those allegations again.
Do I Need a Travelers Rest, South Carolina Tax Attorney?
Federal law authorizes some non-lawyers to represent parties in tax court. However, tax law is a fairly complex 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.
So, if you need to go to tax court, for whatever reason, you should obtain the counsel of a good tax attorney in Travelers Rest, South Carolina. 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.