Guidance for Practitioners

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

• Rule 200. Admission to Practice and Periodic Registration Fee
• Rule 201. Conduct of Practice Before the Court
• Rule 202. Disciplinary Matters

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:

• Application for Admission to Practice, Form 30. For instructions on completing the form, please see Admissions Information for Attorneys.
• Proof of payment of the $50 Application Fee (pay via Pay.gov).
• A certificate of good standing from the Clerk of the appropriate court issued within 90 calendar days of the application filing date.

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 https://exam.ustaxcourt.gov and type in their email address. They will receive an email from do-not-reply@ustaxcourt.gov, 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 dawson.support@ustaxcourt.gov to submit medical documentation. The procedure has been updated to streamline the submission process.

Resources

• Press Release announcing the 2023 Nonattorney Examination
• Statistical Information Regarding the Nonattorney Examination
• Procedures for the Preparation and Grading of the Nonattorney Examination
• Downloadable copies of the last three examinations can be found below. To order paper copies, please submit a request via Pay.gov.
• Prior Year Exam 2016
• Prior Year Exam 2018
• Prior Year Exam 2021

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.

• 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 Pay.gov and it will be mailed directly to you.

For additional disciplinary action, refer to previous Press Releases.

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.