Guide to Practice

Who may Practice before US Tax Court

  • 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 30 days in the licensing jurisdiction
  • Non-attorney CPAs, EAs and other professional or lay persons who are "admitted to practice" must pass the US Tax Court Non-attorney Examination, a qualifying half-day Federal bar examination administered every other year at the US Tax Court Building or Reagan Building in Washington DC They must also be deemed "to be in good standing" after investigation by the FBI.

Tested subjects on US Tax Court Non-attorney Examination
  • Substantive Tax (Internal Revenue Code)
  • Published Opinions 2019 - 2020
  • US Tax Court Rules of Practice & Procedure
  • Federal Rules of Evidence (FRE)
  • Professional Responsibility of Lawyers (Legal Ethics)

Approved Designations

Please take note that non-attorney admission to the US Tax Court does not

  • confer attorney status nor permit the newly-admitted USTCP to hold him/herself out as a "practitioner of law," "counselor of law"  or "legal scholar" (e.g. "attorney," "lawyer" or "law professor")
  • such designations require the individual to be licensed and admitted to a State bar (attorney/counselor) or graduated from a law school (lawyer) with a Juris Doctor (JD) degree (American) or LLB (foreign) and any other meritorious academic designation or credential.
  • however admission to the Tax Court bar does permit the successful applicant to use the designations "United States Tax Court Practitioner" or "Federal Tax Counsel" (although some members of the ABA object to the use of this term) or simply, "Member of the Bar, United States Tax Court" to represent taxpayers (e.g. individuals, businesses, trusts, estates, etc.) and to resolve docketed tax controversies in any of the 50 states or US territories where the Court holds sessions.

Eligible Applicants for the US Tax Court Exam
  • IRS Enrolled Agent
  • Certified Public Accountant
  • JD
  • LLM
  • anyone who deems him/her self eligible to test and is so qualified by the Court

"If you enroll in our 2020 Non-attorney Exam Preparation Program and do not pass then you may retake, free-of-charge, the 2022 US Tax Court Exam Prep Virtual Lecture & Conference Series"

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