The following was written by James H. Chapman, EA, MPA, MA - Tax Law Institute Teaching Faculty Emeritus, 2008 - 2018
"...before making your final decision to attempt the US Tax Court Non-attorney Bar Admissions Examination, please note these statistics: Only a few candidates from the 2010, 2012, 2014 and 2016 testing session actually passed the exam and were admitted. Several of those who passed the exam have been blocked from admission to the Bar by reason of their background check. Therefore only a select minority of those actually taking the exam actually pass and are admitted to the Bar. Also, the vast majority of candidates take the exam more than once..."
What you can do to meet the moral character standards of the US Tax Court?
The following is reprinted courtesy of the US Justice Department
- Identification Record Request/Criminal Background Check Info Criminal Background Check An FBI Identification Record—often referred to as a criminal history record or a “rap sheet”—is a listing of certain information taken from fingerprint submissions retained by the FBI in connection with arrests and, in some instances, federal employment, naturalization, or military service. The process of responding to an Identification Record request is generally known as a criminal background check.
- If the fingerprints are related to an arrest, the Identification Record includes name of the agency that submitted the fingerprints to the FBI, the date of the arrest, the arrest charge, and the disposition of the arrest, if known to the FBI. All arrest data included in an Identification Record is obtained from fingerprint submissions, disposition reports, and other information submitted by agencies having criminal justice responsibilities.
The US. Department of Justice Order 556-73 establishes rules and regulations for the subject of an FBI Identification Record to obtain a copy of his or her own record for review. The FBI’s Criminal Justice Information Services (CJIS) Division processes these requests.
Who May Request a Copy of a Record (or Proof That a Record Does Not Exist)?
- Only you can request a copy of your own Identification Record. Individuals typically make this request for personal review, to challenge the information on record, to satisfy a requirement for adopting a child in the US. or internationally, or to satisfy a requirement to live, work, or travel in a foreign country (i.e..., police certificate, letter of good conduct, criminal history background, etc.).
Background Checks for Employment or Licensing
- If you are requesting a background check for employment or licensing within the US., you may be required by state statute or federal law to submit your request through your state identification bureau, the requesting federal agency, or another authorized channeling agency. You should contact the agency requiring the background check or the appropriate state identification bureau (or state police) for the correct procedures to follow for obtaining an FBI fingerprint background check for employment or licensing purposes.
- The FBI offers two methods for requesting your FBI Identification Record or proof that a record does not exist.
- Option 1: Submit your request directly to the FBI
- Option 2: Your fingerprints should be placed on a standard fingerprint form (FD-258) commonly used for applicant or law enforcement purposes. You must provide a current fingerprint card. Your name and date of birth must be provided on the fingerprint card. Visit https://www.fbi.gov/services/cjis/identity-history-summary-checks
- Take note that an FBI-approved Channeler cannot authenticate (apostille) fingerprint search results. A request for your FBI Identification Record or proof that a record does not exist must be submitted directly to the FBI if an authentication (apostille) is needed.
What Happens Next?
- If the FBI finds no record, you will receive a “no record” response. If you do have a criminal history record on file, you will receive your Identification Record or “rap sheet.”
- do you have delinquent parking violations
- do you unpaid alimony (and other debt) docketed in the courts
- low credit scores
- bad checks
- liens and judgments
- delinquent tax returns and IRS defaulted installment agreements
- past and ongoing civil or criminal proceedings in foreign jurisdictions (other states and territories)
- This list is not exhaustive. It is intended to raise the awareness of anyone who plans to become a candidate for United States Tax Court Practitioner. The Tax Law Institute makes no representations other than to remind applicants that successfully achieving a 70% grade in all four tested subjects does not guarantee admission to practice before the US Tax Court. You must pass muster with the FBI.