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.

Resources

• 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 2018
• Prior Year Exam 2021
• Prior Year Exam 2023

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.