Tax Court Lawyers in University Park
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.
Normally, 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 many locations in each of the larger states. This means that there is almost certainly a tax court in or near University Park, Texas
The United States Tax Court handles most legal disputes that have to deal with federal, as opposed to state, taxes. These are not courts of "general jurisdiction" (courts that hear the vast majority of civil and criminal cases). Tax courts are able to hear cases where the tax bill in dispute has not yet been paid (effectively permitting a court to rule on the validity of a tax bill before the taxpayer pays it). The courts of general jurisdiction in the U.S. (called the U.S. District Courts) can only hear tax cases if the tax bill has already been paid.
Tax Court Procedure in University Park, Texas
Tax court claims in University Park, Texas can arise from any tax disagreement, 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 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 are unique in that individuals who are not licensed to practice law in Texas, or any other U.S. jurisdiction, are authorized 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 understanding of tax law. Usually, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.
Normally, an University Park, Texas 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 University Park, Texas Tax Attorney?
Although the law lets certain non-lawyers represent parties before tax court, tax law is very complicated and often difficult to understand - to the point that almost all attorneys who practice tax law practice it exclusively, simply because maintaining competence leaves little time to learn any other area.
So, if you plan on going to tax court, it should go without saying that you should hire an University Park, Texas tax attorney. While a non-lawyer admitted to practice before tax court may well give you qualified representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.