Tax Law Institute trains federally-authorized tax professionals for approved practice as United States Tax Court Practitioners.

Guide to Non-attorney Practice

Who may Practice before U.S. 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 lay persons who are "admitted to practice" 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 or Reagan Building in Washington, DC.

Tested subjects on U.S. Tax Court Non-attorney Examination

  • Substantive Tax (Internal Revenue Code)
  • U.S. 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 USTC 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 (J.D.) degree (American) or LL.B. (foreign). However, admission to the Tax Court bar does permit the successful licensee to use the designations "United States Tax Court Practitioner" and "Federal Tax Counsel" (although some members of the ABA object to the use of this term) to  represent taxpayers (e.g. individuals, businesses, trusts, estates, etc.) and to resolve docketed tax controversies in any of the fifty states or U.S. territories where the Court holds sessions.

Eligible Applicants for the U.S. Tax Court Exam

Non-attorney candidates for admission to the United States Tax Court's Non-attorney Examination and U.S. Tax Court  bar are traditionally CPAs and IRS Enrolled Agents, and others holding professionals designations and degrees such as:

  • IRS Enrolled Agents (EAs),
  • Certified Public Accountants (CPAs) and Public Accountants (PAs),
  • MBAs, CTLs, CBTs, MSTs and MPAs
  • JDs, LLBs (non-U.S.) and LLMs (U.S. & foreign)
  • Chartered Accountants (non-U.S.)
  • anyone who deems him/her self eligible to test

The Tax Court has posted the Examination Procedures for the Admissions of Non-attorneys to Practice Before the Tax Court and Statistical Procedures about the Exam.

For further information, please write to michaeljerome.stuart@aya.yale.eduor call 1.888.317.4489

We also provide financial assistance to those preparing to become CPAs who also have an interest in federal tax practice or practice before the U.S. Tax Court as United States Tax Court Practitioners. Please contact us to discuss the opportunities available at the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. We offer liberal payment plans and many scholastic opportunities.