- Defined & Demystified
"USTCP" is the professional designation for an individual who has been examined and "admitted to practice" as a "United States Tax Court Practitioner." The USTCP is deemed to be a "Member of the Bar of the United States Tax Court."
The USTCP may act as the "Representative" of any taxpayer, citizen or non-citizen, who owes a tax obligation to the United States Government. To enter U.S. Tax Court, the taxpayer must be in receipt of a Notice of Determination (NOD) or Notice of Liability (NOL), issued by the IRS that demands satisfaction for underpaid taxes.
Specifically, a USTCP is an individual who has passed the United States Tax Court Non-attorney Examination, been investigated by the FBI and deemed to be a person in "good standing," and who has been approved to practice by the U.S. Tax Court Office of Admissions.
To learn more about a career as a United States Tax Court Practitioner, read the Non-attorney's Guide to Admission & Practice in U.S. Tax Court by Michael Stuart. To obtain your copy, write to TLI@taxlawinstitute.com. Available January 25, 2020.
- M. Tax
- LLM Taxation
- Anyone who deems him/herself prepared to pass the Examination, and is approved to test by the Office of Admissions of the U.S. Tax Court.