Practice before the United States Tax Court is restricted to licensed attorneys who are members in good standing of a State bar and who upon request are admitted to practice before the Court. The applying attorney must submit a Certificate of Good Standing validating no disciplinary action within the previous year before the licensing State bar. Non-attorneys are "admitted to practice" before the Tax Court as United States Tax Court Practitioners ("USTCP") and must pass the U.S. Tax Court Non-Attorney Examination, a qualifying half-day Federal bar examination administered every other year at the U.S. Tax Court Building in Washington, DC.

• Federal Taxation
• U.S. Tax Court Rules of Practice & Procedure
• Federal Rules of Evidence (FRE)
• Professional Responsibility of Lawyers (Legal Ethics)

Non-attorney admission to the U.S. Tax Court does not confer attorney status or permit the non-attorney to hold him/herself out as a "practitioner of law"  (e.g. "attorney," "lawyer" or "counselor"). Such designations require a State bar license. However, admission to the Court's practitioner bar does permit the non-attorney to represent taxpayers (including businesses, estates, trusts, etc.) to resolve tax controversies docketed properly with the Tax Court in any of the fifty states or U.S. territories where the Court holds sessions.

Non-attorney candidates for admission to the United States Tax Court's Practitioner Bar are traditionally working professionals such as

• IRS Enrolled Agents (EAs),
• Certified (CPAs) and Public Accountants (PAs),
• MBAs, CTLs, CBTs, MSTs and MPAs
• JDs, LLBs (non-U.S.) and LLMs (U.S. & foreign)
• Chartered Accountants

Write to practice@taxlawinstitute.com or select "Contact Us."

Photo animation courtesy of United States Tax Court - 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700 - Located on the web at http://www.ustaxcourt.gov