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This is a testing site for the U.S. Tax Court and not intended for public use. To learn more about starting a case, visit the U.S. Tax Court website.

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:


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


Disciplinary Matters

For additional disciplinary action, refer to previous Press Releases.


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.