Guidance for Practitioners

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.

• Press Release announcing the 2025 Nonattorney Examination
• Procedures for the Preparation and Grading of the Nonattorney Examination
• Statistical Information Regarding 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 2023
• Prior Year Exam 2021
• Prior Year Exam 2018

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 register as a practitioner, the Court must first create your DAWSON account. You will receive access with your admissions materials once approved. Only those admitted to practice before the Court may obtain eAccess:

• If you never had eAccess and need to register for DAWSON, email dawson.support@ustaxcourt.gov for help.

For additional resources regarding DAWSON, please review:

• DAWSON Practitioner Filing Instructions

DAWSON Tips and Reminders for Practitioners

• Apply for admission to practice before the US Tax Court only once.
  • Your US Tax Court Bar number is associated with your DAWSON email address/login.
  • You do not need to pay the admission fee or submit your application a second time, even if you change from the IRS to private practice (or vice versa).
• If you change from the IRS to private practice (or vice versa), contact the US Tax Court Admissions office.
  • Be sure that you have:
    • Withdrawn from all of your previous cases.
    • Update your contact information in DAWSON.
    • Contact Admissions (admissions@ustaxcourt.gov) to request an update to your practice type associated with your account (IRS, DOJ, Private), so that you have the appropriate role in DAWSON.
• Use caution when including your contact information on the US Tax Court Application for Admission to Practice form.
  • Contact information that is provided in your application for admission to practice before the US Tax Court is added to your profile in DAWSON. 
  • Be sure that you only input your phone, email, and address information that is associated with your professional employment.

• 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.

How to order your wall certificate:

1. Go to Pay.gov to complete the form and submit a $15 payment.
2. Enter your Tax Court Bar number when prompted.

Bar numbers admitted after 2020:

• The Pay.gov form has a character limit that won't fit your full DAWSON bar number
• Enter the first six characters of your bar number. We can still process your order with a partial number.

Bar numbers admitted before 2021:

• Enter your complete bar number

Once your order is paid, we will mail your certificate to you.

Historical disciplinary action information can be found on our News & Announcement page.

• A member of the Bar of this Court must email admissions with attention to the Chair of the Court’s Committee on Admissions, Ethics, and Discipline, within 30 days of any of the following:
  • An entry of judgment of conviction of any felony or of any lesser crime described in Rule 202(a)(1),
  • An entry of order of discipline as described Rule 202(a)(2), or
  • Disbarment or suspension from practice before an agency of the United States Government exercising professional disciplinary jurisdiction