Tax Court Lawyers in Alvarado

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 oversee 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 Alvarado, Texas.

The U.S. Tax Court is where disputes 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 ensure that as many tax issues as possible are directly decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Alvarado, Texas

Any legal issue that concerns federal taxes in Alvarado, Texas, 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 required 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 appointed by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. However, they can serve an unlimited 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.

U.S. Tax Courts have one feature that's almost completely unique in the U.S.: people who are not licensed attorneys in Texas, or anywhere else, are permitted 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.

Normally, when the IRS sends a taxpayer in Alvarado, Texas 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 Alvarado, Texas 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.

So, if you need to go to tax court, for whatever reason, you should pursue the counsel of a good tax attorney in Alvarado, Texas. 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 substantial legal recourse against them.