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:

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.

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.

Resources

Downloadable copies of the last three examinations can be found below. To order paper copies, please submit a request via Pay.gov.

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

Disciplinary Matters

For additional disciplinary action, refer to previous Announcements

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.