The Court's Rules of Practice and Procedure governing admission and discipline can be found in Title XX, Practice Before the Court:
On May 2, 2020, the Court announced that attorney applications for admission to practice before the Court may be emailed to the Admissions Office and must include:
A nonattorney may be admitted to practice before the Court provided the requirements outlined in the Tax Court Rules of Practice and Procedure are satisfied. See Rule 200, Tax Court Rules of Practice and Procedure.
The next nonattorney exam will be held on November 8, 2023, at 12:30 PM Eastern using the ExamSoft platform. The Court is now accepting applications. All applications must be completed online, and the exam fee must be paid, by September 22, 2023, at 11:59 PM Eastern.
As stated in the May 8, 2023 press release, the examination will consist of four parts accorded the percentage of weight indicated and administered in two sessions approximately two hours each. One session will cover Tax Court Rules of Practice and Procedure (25%) and the Federal Rules of Evidence (25%). The other session will cover Federal Taxation (40%) and Legal Ethics (10%). Examinees may choose how to allocate their time between the two parts within each session but will not be able to return to the closed session or begin the next session early. The purpose of the nonattorney examination is to test the ability of applicants to represent parties in the preparation and trial of cases before the Tax Court, and an applicant must demonstrate proficiency in each of the tested subjects under time pressure. Rule 200(a)(1), U.S. Tax Court Rules of Practice and Procedure.
To receive an accommodation based on a disability under the Americans with Disabilities Act (ADA), applicants must complete an application, check the box requesting the accommodation, and pay the application fee by the application deadline of September 22, 2023. The application confirmation page will provide a form to specify the accommodation requested and supply documentation from the applicant’s medical provider explaining why the particular accommodation is needed. If applicants wish to provide the documentation at a later time, or no longer have access to the confirmation page, they must go to https://exam.ustaxcourt.gov and type in their email address. They will receive an email from firstname.lastname@example.org, which will include a direct link to a page with the form to specify the accommodation requested and supply documentation from the medical provider explaining why the particular accommodation is needed. Documentation in support of the accommodation request must be supplied on or before October 2, 2023.
Unless technical difficulties are encountered, there is no longer a need to email email@example.com to submit medical documentation. The procedure has been updated to streamline the submission process.
For additional disciplinary action, refer to previous Press Releases.
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.