Limited Entries of Appearance
A Limited Entry of Appearance (LEA) allows an admitted U.S. Tax Court Practitioner to represent a petitioner for a specific task or period of time rather than for the entire case.
The practitioner becomes counsel of record only for the scope identified in the LEA.
Important
On May 29, 2020, the Court issued Administrative Order 2020-03 which outlines the procedures for entering a limited entry of appearance. These procedures are effective June 1, 2020.
When can Limited Entry Appearance be Used?
An LEA may be filed:
- After the Court issues a Notice Setting Case for Trial.
- Before the trial session is adjourned.
NOTE: LEA cannot be filed before a case has been set for trial or after the trial session has ended.
Requirements
To file an LEA, the practitioner must:
| Requirements | Description |
|---|---|
|
Tax Court Admission |
Practitioner must be admitted to practice before the Court. |
|
Petitioner Consent |
Petitioner must agree to the limited representation. |
|
Defined Scope |
The LEA must identify the activity or duration of representation. |
|
Signature |
Practitioner must sign the filing. |
|
Electronic Filing |
Filing must be submitted electronically unless exempt. |
| Requirements |
|---|
|
Tax Court Admission |
|
Petitioner Consent |
|
Defined Scope |
|
Signature |
|
Electronic Filing |
How the Process Works:
Step 1: File the LEA
The practitioner files an LEA identifying:
- The petitioner and their docket number.
- The scope of representation.
- The duration or activity covered.
- The petitoner's consent.
- A copy of the form must be provided directly to all parties or their counsel.
Step 2: Provide Limited Representation
The practitioner represents the petitioner only for the activities identified in the LEA.
Step 3: Complete the Representation
The Notice of Completion should be filed at:
- The adjournment of the trial session.
or
- As specified in the limited entry of appearance. The form must be filled out and served on all parties.
Step 4: Representation Ends
The practitioner's limited appearance concludes upon filing the Notice of Completion.
Key Rules
Scope of Representation:
Limited Entry of Appearance is limited to the specific activity or time period identified in the filing.
Service of Documents:
The practitioner receives service related to the limited representation while the LEA remains active.
Termination:
The LEA does not automatically expire. A practitioner’s LEA will end after the filing of the required Notice of Completion.
Important Forms and Documents
If you seek to terminate your limited entry of appearance earlier than indicated, you must:
- File a Motion to Withdraw as Counsel.
- The Court may determine that the limited entry of appearance should be terminated at an earlier time. In that event, the Court will issue an order.
- A separate Notice of Completion must be filed in each case in which you have entered a limited entry of appearance.
Limited Entry of Appearance FAQ
| Once the Notice Setting Case for Trial has been issued, do I need to file a limited entry of appearance? | |
|---|---|
|
I want to represent petitioner(s) in a pretrial conference with the Court. |
Yes. |
|
I want to represent petitioner(s) with respect to a motion filed before the start of the trial session. |
Yes. |
|
I want to accompany petitioner(s) and speak to the Court on petitioner’s behalf. |
Yes. |
|
I want to request a continuance or respond to a motion filed by respondent. |
Yes. |
|
I entered a limited appearance for the purposes of representing petitioner(s) during a pre-trial settlement conference. Now I would like to continue my representation during the trial session. |
Yes. If you want to continue your representation during the trial session, you must file a new Limited Entry of Appearance form or you may file a standard entry of appearance. |
|
I want to talk with respondent’s counsel about settlement with petitioner(s) on the telephone or in the room with me. |
No. |
|
I want to talk to petitioner(s) about his/her/their case but not to respondent’s counsel or to the Court. |
No. |
| Once the Notice Setting Case for Trial has been issued, do I need to file a limited entry of appearance? |
|---|
|
I want to represent petitioner(s) in a pretrial conference with the Court. |
|
I want to represent petitioner(s) with respect to a motion filed before the start of the trial session. |
|
I want to accompany petitioner(s) and speak to the Court on petitioner’s behalf. |
|
I want to request a continuance or respond to a motion filed by respondent. |
|
I entered a limited appearance for the purposes of representing petitioner(s) during a pre-trial settlement conference. Now I would like to continue my representation during the trial session. |
|
I want to talk with respondent’s counsel about settlement with petitioner(s) on the telephone or in the room with me. |
|
I want to talk to petitioner(s) about his/her/their case but not to respondent’s counsel or to the Court. |