Tax Court Lawyers in Muleshoe

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 handle tax disputes.

Usually, legal issues concerning one's obligation to pay their federal income taxes will be resolved in tax court. Because of this, the U.S. tax courts have at least one courthouse in every single state and territory in the U.S., and there are several locations in each of the larger states. This means that there is almost certainly a tax court in or near Muleshoe, 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 actually decided in tax court, rather than the overworked District Courts.

Tax Court Procedure in Muleshoe, Texas

Tax court claims in Muleshoe, Texas 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.

U.S. Tax Court judges are appointed by the President. Their terms of office are legally set at 15 years. However, the vast majority of tax court judges are simply appointed again when their terms run out, and there is no limit on the number of 15-year terms they can serve. As a practical matter, therefore, Tax Court judges effectively serve life terms.

In the U.S., tax courts have some unique features. Most interestingly, individuals who are not licensed attorneys in Texas, 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 difficult written exam that tests their understanding of American tax law. Licensed attorneys, however, may practice before the tax court without taking this exam.

Most often, when the IRS sends a Muleshoe, Texas resident a "notice of deficiency," which alleges that they owe back taxes, the taxpayer has 90 days to go to tax court, and file a claim in tax court to fight this allegation. If you don't file this claim within the allotted time, you can lose your right to dispute the tax bill in question, in any forum, permanently.

Do I Need a Muleshoe, Texas 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 good tax attorney in Muleshoe, Texas. 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.