Due process is guaranteed to any citizen that is involved in a court action within the United States. It does not matter if the individual has brought the action, or had the action brought against them. The same rights apply regardless of the action. Tax laws are often the subject of court actions and are subject to the implications of due process.
There are many implications of due process over tax laws, including the entity that has control over taxation. Congress has the power to regulate federal taxes, but must do so with uniformity and equal protection, free from any discrimination or prejudice. Each state also has control over state taxes, and each state can make those determinations individually. For example, some states do not have any income tax, while most do.
Many issues that relate to taxes can be protested in court. Most citizens have the right to protest a property tax appraisal in the courts. Because of the implications of due process, the case should be heard in a speedy manner. Due process also ensures that the public trial is fair and officiated by competent individuals. An important implication of due process is that the trial must be decided by a impartial judge or jury.
In other words, the case must be decided without any prejudice or discrimination. The individual that is disputing their property tax appraisal must also be able to be heard while in the court. In fact, if the person chooses to represent themselves, they must be allowed to understand the laws that apply to their case. Tax laws, like other laws, must be written in a way that each citizen should be able to read them and understand them.
For example, taxes can only be imposed for the purpose of benefiting the public. The law governing that rule, must be clear and easily understood. Many citizens may also be subject to court actions in regards to a collection of taxes due from that individual. If the person reasonably believes that the taxes are not their responsibility, they are entitled to have their case heard according to the rules of due process.
The implications of due process are important for every citizen and entity in the united States. Due process ensures that everyone has the right to be heard by the courts. For tax laws, the many disputes involved, including those that relate to the commerce clause, are often heard in collection due process hearings. The implications of such hearings can often have a large effect on individual tax payers and on businesses. If you need legal advice and assistance, contact tax lawyers.