Durham, NC

Durham, North Carolina, in Durham County, is in the very center of N.C. Durham is the county seat of Durham County. The City of Durham is in the heart of the Research Triangle Park area. Raleigh lies 20 miles southeast and Chapel Hill lies eight miles south of the city.

According to the U.S. Census Bureau, Durham, NC was home to 212,789 residents in 2007. The residents of Durham were younger than average with a median age of 33.1, with the most common employment being management and professional occupations. Family-friendly and committed to smart-growth, Durham has become an international magnet for active, young and involved families.

Durham, North Carolina offers numerous transportation options. Interstates 40 and 85 serve the city and NC-147, also known as the Durham Freeway, leads to the Research Triangle Park. The Durham Area Transit Authority provides public transportation within the City of Durham and the Triangle Transit Authority provides regional transportation that connects to the municipal bus systems in Raleigh and Chapel Hill. The Raleigh-Durham International Airport provides air transport.

The City of Durham and Durham County each have their own governments, but public education in both the City of Durham and Durham County is provided by Durham Public Schools. Higher education is provided by Duke University, North Carolina Central University and Durham Technical Community College. Duke University, one of the most prestigious private universities in the world, is the largest employer in Durham, providing jobs for more than 18,000 residents.

Numerous cultural and entertainment options are available to the City of Durham’s residents. The Durham Performing Arts Center, a live entertainment theater featuring Broadway musicals and concerts, is one of Durham’s most popular venues. The Bull Durham Blues Festival, held in the historic Durham Bulls Athletic Park, and Phoenix Fest are just two of the noted annual celebrations in Durham.

Durham, NC is nicknamed the “City of Medicine.” Prominent hospitals such as Duke Medical Center and Durham Regional Hospital helped the city earn this distinction. The Durham Police Department provides law enforcement service to the city. The Durham County Sheriff’s Office also serves the City of Durham residents by operating the Durham County Jail and service of civil process and providing court security.

If you are facing state criminal charges, including filing a false tax return, a violation of employee withholding laws or a sales and use tax violation, your case will be heard in state court. North Carolina’s unified statewide court system is known as the General Court of Justice. There are three divisions: the Appellate Division, the Superior Court and the District Court. The Superior Court and District Courts are commonly referred to as the North Carolina Trial Courts. The Durham Courthouse is located at 201 East Main St., Durham, NC 27701. The Appellate Division includes the Supreme Court and the Court of Appeals. Both are located in Raleigh, the state capital.

If you have been charged with a federal white collar or tax crime — including tax evasion, failure to file or use of abusive tax shelters — your case will be heard in federal court. The United States District Court for the Middle District of North Carolina is the federal court serving the 24 counties in central North Carolina, including Durham. Appeals are taken to the United States Court of Appeals for the U.S. Fourth Circuit.

Federal Criminal Tax Information

State Criminal Tax Information