Tax Court Lawyers in Whitefish Bay

Tax courts execute roughly the same function as any other court: they present a forum to resolve legal disputes in an orderly, fair, and efficient manner. The only difference with tax courts is that they specialize in solving disagreements that have to do with tax law.

At the national level, we have the United States Tax Court, that has locations all over the country. This means that there is an U.S. tax court in or near Whitefish Bay, Wisconsin.

The United States Tax Court handles most legal disagreements 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 authorizing 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 Whitefish Bay, Wisconsin

Tax court claims in Whitefish Bay, Wisconsin can arise from any tax conflict, 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.

Tax courts in the United States are presided over by judges who are assigned by the President. Unlike most other federal judges, who serve for life, judges on the U.S. Tax Court serve 15 year terms. Nonetheless, they can serve an endless 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 are distinct in that individuals who are not licensed to practice law in Wisconsin, or any other U.S. jurisdiction, are permitted 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 familiarity of tax law. Normally, non-lawyers who practice before the tax courts are experienced accountants. However, licensed attorneys can practice before tax courts without taking the special exam.

Typically, a Whitefish Bay, Wisconsin 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 Whitefish Bay, Wisconsin Tax Attorney?

Federal law permits 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.

So, if you plan on going to tax court, it should go without saying that you should hire a Whitefish Bay, Wisconsin tax attorney. While a non-lawyer admitted to practice before tax court may well give you skilled representation, you will have much stronger recourse against a licensed attorney if they negligently botch your case.