Tax Court Exam

What is a United States Tax Court Practitioner aka USTCP?

The United States Tax Court is a Court of record established by Congress under Article I of the U.S. Constitution.

When the Commissioner of the Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in Tax Court before paying the disputed amount.

The United States Tax Court is a Court of limited jurisdiction.

Tax Court’s jurisdiction includes the authority to redetermine a deficiency, increase or decrease a deficiency, redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, review of failure to abate interest and issue orders for abatement of interest, determine awards of administrative and litigation costs, redetermine worker classification and redetermination of employment taxes, determine relief from joint and several liability on a joint return, review collection actions subject to collection due process determinations, review awards to whistleblowers, review of passports certification actions and failure to reverse certification actions, review after bankruptcy and receivership actions are among some of the Court’s jurisdictional authorities

Taxpayers may be represented before the Court by an attorney or another person who has been Admitted To Practice Before The United States Tax Court. A Non-Attorney may be Admitted To Practice Before the Court upon satisfying the requirements specified in the Tax Court Rules of Practice and Procedure Title XX, Rules 200, 201 and 202 governing Practice Before the Court.

 These specialized tax professionals are referred to as United States Tax Court Practitioner counsels.

 

Click here to redirect to the US Tax Court Web Site

  Non-Attorney Admission To Practice Before the Court

 and Examination Procedures Information  Document

Top 4 Reasons to Become a United States Tax Court Practitioner:

  1. Enhance your taxation knowledge and expertise to provide the highest quality taxpayer representation services in the industry.
  2.  Expand your firm’s tax controversy representation services to include taxpayer litigation before the United States Tax Court taking your firm’s representation services to the next level and significantly increasing your firm’s revenue.
  3. Career advancement.  USTCP’s are in high demand across the country.  Their proven knowledge and expertise is substantially rewarded.
  4. Insatiable desire to understand tax law and how it applies to various taxation circumstances.

How to Qualify!

The purpose of the Non-Attorney Written Examination is to test the ability of applicants to represent parties in the preparation and trial of cases before the Tax Court.

A Non-Attorney applicant must satisfy the Court, by means of a written examination given by the Court, that the applicant possesses the requisite qualifications to provide competent representation before the Court. Tax Court Rule 200(a)(3)

Eligible Non-Attorney Applicants for Admission to Practice Before the United States Tax Court must file with the Admissions Clerk of the United States Tax Court, a completed application accompanied by the specified non-refundable application fee determined by the Court.

When is the Tax Court Exam?

The 2020 written examination will be conducted by the United States Tax Court in Washington, DC in November 2020.

The date of the examination will be released by the Court in May 2020.

Tax Court will specify a period of time for eligible examination candidates to apply to the Clerk of the United States Tax Court to take the examination. A separate non-refundable application fee is assessed by the Court. In previous years, the fee has been $75.00. In previous years, the Court has begun accepting applications in mid June and closes the application acceptance in the beginning of October.

Upon approval of the Court, the applicant will be provided with additional information necessary for the examination procedure and admittance to the examination location.

Examination candidates are fully responsible for the separate costs of travel to Washington, DC to take the written examination.

What is Tested on the Written Tax Court Exam?

The written examination for applicants who are not attorneys at law is held no less than every two years by United States Tax Court in Washington, D.C.

The examination consists of the following four parts designed to test the applicant’s knowledge of these subject areas:

  1. U.S. Tax Court Rules of Practice and Procedure
  2. Substantive Tax Law, Federal Taxation
  3. Federal Rules of Evidence
  4. Legal Ethics, including the American Bar Association Model Rules of Professional Conduct.

Four hours is allowed to answer the examination questions in writing.

To pass the Tax Court Exam, the applicant must demonstrate proficiency in each subject area by achieving a score of 70% or greater on each of the four parts of the examination.

Tax Court Exam

TAX COURT EXAM
NOVEMBER 2020
WASHINGTON, DC

CPAs and EAs

Tax Court will announce the date, time and Washington, DC Location of the upcoming 2020 U.S. Tax Court Non-Attorney Written Examination for admission to practice before the U.S. Tax Court by Press Release in May 2019.

Use this substantial opportunity to significantly advance YOUR Tax Professional Career!
YOU CAN DO IT!

LINK: U.S. Tax Court Non-Attorney Examination Procedures

Online Classes

Tax Court Exam Classes

Tax Facts USTCP Comprehensive
12 Month Online Study Program

Enrollment is limited and closes when classes are full.
Reserve your spot today, classes fill up quickly.

Classes Begin
October 5, 2019

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Self Study

Content rich eBook Study Guides and Prior Years Tax Court Exams Questions, Recommended Answers and Theory will enhance your self study experience.

Tax Court Exam Study

The USTCP Development Team shares sample rules, prior years exams questions, recommended answers and theory for the answers along with various study tips suggestions and relevant cases for tax professionals thinking about engaging in more intensive studies in preparation to take the Tax Court Exam.

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