Guidance for Practitioners

Electronic Case Access and Filing

Tax Court Bar

Rules of Practice and Procedure

The Court's Rules of Practice and Procedure governing admission and discipline can be found in Title XX, Practice Before the Court:

Admission of Attorneys

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:

Admission of Nonattorneys

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.

Nonattorney Exam

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 and type in their email address. They will receive an email from, 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 to submit medical documentation. The procedure has been updated to streamline the submission process.


Character and Fitness

An applicant must establish to the satisfaction of the Court that he or she is of good moral and professional character, including by providing sponsorship letters. See Rule 200, Tax Court Rules of Practice and Procedure. Accordingly, after administration of the Nonattorney Exam, those who pass will be required to undergo a character and fitness review. The review will include requests for additional background information, sponsorship letters, and a remote interview. Any necessary documentation will be requested at that time.

Certificates of Good Standing

  • To request an electronic certificate of good standing free of charge, email your request to the Admissions Office with your name and US Tax Court bar number.
  • To request a paper certificate of good standing with the Court’s raised seal, submit $15 payment via and it will be mailed directly to you.

Disciplinary Matters

For additional disciplinary action, refer to previous Press Releases.

Limited Entries of Appearance

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.

Technical Questions?

For assistance with DAWSON, view the FAQs and other materials here. To contact the Webmaster for technical issues or problems with the website, send an email to No documents can be filed with the Court at this email address.

Other Questions?

For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.

United States Tax Court

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