U.S. Tax Court Requirements for Bar-Related Pro Bono Programs

• Preamble
• Sec. 1. Basic Standards for Recognition of Bar-Related Pro Bono Programs
• Sec. 2. Specific Requirements for Recognition of Bar-Related Pro Bono Programs at Calendar Calls
• Sec. 3. Calendar Call Announcement
• Sec. 4. Termination of Recognition
• Letter to Chief Judge (sample)
• Contact Us

Preamble

Many petitioners cannot afford to pay a practitioner to represent them. Rule 6.1(a) of the American Bar Association Model Rules of Professional Conduct, to which persons admitted to practice in the Court are subject, states that every lawyer should aspire to render at least 50 hours of pro bono legal services per year. The rule also states that a substantial majority of the 50 hours of service should be devoted to persons who are unable to pay for such services or to organizations assisting such persons.

Some Bar associations, integrated Bars, and other professional organizations administer pro bono programs (Bar-related pro bono programs) through which volunteer tax practitioners provide assistance to unrepresented petitioners. The United States Tax Court (the Court) recognizes the important assistance that Bar-related pro bono programs provide to otherwise unrepresented petitioners.

These programs assist petitioners in prosecuting a case in this Court. For Bar-related pro bono programs which agree to abide by the requirements stated herein, the Court may announce at the start of a trial calendar that volunteer tax practitioners associated with the Bar-related pro bono program are available to consult with and assist unrepresented petitioners, and the Court may introduce the volunteers who are present in the courtroom.

The Court will apply the following requirements with regard to recognition of Bar-related pro bono programs in proceedings before the Court.

Sec. 1. Basic Standards for Recognition of Bar-Related Pro Bono Programs

To be recognized by the Court, a Bar-related pro bono program shall:

1. Constitute a program organized by a Bar association, integrated Bar, or similar professional organization in which volunteer tax practitioners provide pro bono consultation services to unrepresented petitioners at Tax Court calendar calls. Each such program shall have a program director/coordinator who shall be responsible for overseeing program operations and serve as a point of contact for communications to and from the Court.
2. Establish guidelines for assisting unrepresented petitioners, including therein the objectives of public service and judicial and administrative economy.
3. Submit to the Chief Judge, on or before February 15 of each year, a letter, signed by the program director/coordinator (sample format attached), which includes (1) the name, address, Tax Court Bar number (if applicable), and contact information (including the e-mail address) of the pro bono program director/coordinator; (2) the city, cities, or geographic areas to be served by the program; (3) a statement that the program will comply with these requirements; (4) a copy of or electronic link to the program guidelines as described in section 1.b., above; (5) if readily available, an approximation of the number of Tax Court petitioners who received assistance through the pro bono program during the calendar year preceding the submission of the letter; and (6) any suggestions that the program may offer for better assisting unrepresented petitioners in their interactions with the Court. The letter to the Chief Judge referred to in this provision may be submitted to the Court in paper form or, if in PDF format, as an attachment to an e-mail using the Contact Us form.
4. Immediately inform the Chief Judge of any material changes in the information submitted to the Court pursuant to section 1.c., above.

Sec. 2. Specific Requirements for Recognition of Bar-Related Pro Bono Programs at Calendar Calls

Volunteer practitioners participating in Bar-related pro bono programs described in these requirements will be recognized by the Court at a calendar call under the following circumstances:

1. Each practitioner participating in a pro bono program shall be a member in good standing of the Bar of the Court.
2. Each practitioner participating in a pro bono program shall arrive at the Court at least one-half hour before the beginning of a calendar call and inform the trial clerk of his or her availability to assist unrepresented petitioners.
3. A practitioner participating in a pro bono program shall not directly or indirectly suggest that a petitioner may retain the practitioner’s services for a fee, nor may the practitioner receive a fee from the petitioner.
4. Practitioners participating in a pro bono program may engage in any activity necessary and appropriate to assist petitioners, consistent with all applicable codes of professional conduct, including, but not limited to: (1) providing procedural advice to petitioners who decide to proceed to trial, (2) consulting with petitioners regarding the merits of their cases and evaluating any settlement proposals from the Internal Revenue Service, (3) acting as a communicator or mediator between the parties in an effort to assist in resolving the case, and/or (4) entering an appearance with the Court on the petitioner’s behalf.
5. Any practitioner participating in a pro bono program who has not (1) entered an appearance with the Court on the petitioner’s behalf, or (2) received a power of attorney from the petitioner authorizing the practitioner to represent the petitioner, shall conduct all case-related discussions with Internal Revenue Service attorneys in the presence of the petitioner and with the petitioner’s permission in order to alleviate any concerns regarding disclosure of petitioner information.

Sec. 3. Calendar Call Announcement

If these requirements are satisfied and the Court recognizes a Bar-related pro bono program, the Court may announce at the beginning of a calendar call that volunteer practitioners participating in the pro bono program are available to consult with and assist unrepresented petitioners and the Court may introduce the volunteer practitioners who are present in the courtroom.

Sec. 4. Termination of Recognition

The Court, in its discretion, may withdraw recognition of a Bar-related pro bono program at any time, provided notice stating the cause for the loss of recognition is furnished to the pro bono program director/coordinator.