"USTCP" is the professional designation for an individual who has been examined and "admitted to practice" as an "United States Tax Court Practitioner." The USTCP is deemed to be a "Member of the Bar of the United States Tax Court." The USTCP may act as the "Representative" of any taxpayer, citizen or non-citizen, who owes a tax obligation to the United States Government. To enter U.S. Tax Court, the taxpayer must be in receipt of a Notice of Determination (NOD) or Notice of Liability (NOL), issued by the IRS that demands satisfaction for underpaid taxes. Specifically, an USTCP is an individual who has passed the United States Tax Court Non-attorney Examination, been investigated by the FBI and deemed to be a person in "good standing," and who has been approved to practice by the U.S. Tax Court Office of Admissions
- M. Tax
- LLM Taxation
- Anyone who deems him/herself prepared to pass the Examination, and is approved to test by the Office of Admissions of the U.S. Tax Court.