Tax Court Lawyers in Elizabethton

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.

Federal tax issues are overseen 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 Elizabethton, Tennessee.

The U.S. Tax Court is where disagreements arising under federal tax law are resolved, if the tax debt in question has not already been paid. The U.S. District Court, which is the federal court of general jurisdiction, can only hear tax cases after the tax has been paid. This rule is meant to guarantee that as many tax issues as possible are actually decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Elizabethton, Tennessee

Tax court claims in Elizabethton, Tennessee 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 assigned 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 permitted 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 are distinct in that individuals who are not licensed to practice law in Tennessee, or any other U.S. jurisdiction, are allowed to represent clients before tax court. Non-lawyers who want to practice before the Tax Court do have to take an exam demonstrating that they have a good knowledge of tax law. Typically, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.

Usually, an Elizabethton, Tennessee 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 Elizabethton, Tennessee Tax Attorney?

Federal law allows some non-lawyers to represent people before U.S. Tax Courts. Nonetheless, the tax laws are very convoluted. In fact, most tax attorneys don't practice any other area of law.

If you are going to tax court, it should be obvious by now that you should seek the advice and assistance of a good Elizabethton, Tennessee tax lawyer. This is not a knock against the non-lawyers who are licensed to practice before tax court; the vast majority of them are perfectly competent. However, if a licensed attorney seriously mishandles your case, you will have a great deal of legal recourse against them, more so than with a non-attorney.