Become a Member of the Tax Court Bar

​​​​​​​INTRODUCTION

In the first pocket guidebook ever written for candidates for Tax Court bar admission, litigation and trial practice, Professor Emeritus Michael Jerome Stuart and colleagues illuminate, in plain language, the challenges faced by non-lawyer, federally authorized tax practitioners who wish to become a United States Tax Court Practitioner - designation that grants approval to the nonlawyer-tax practitioner to engage in legal practice and representation of taxpayers in U.S. Tax Court; and who are recognized by the Court as Tax Litigation Counsel for the Petitioner.

Professor Stuart is a veteran U.S. Tax Court observer and lecturer in litigation and trial preparation at the Tax Law Institute at Washington D.C.  The Guidebook (internal publication) examines the frustrations among many IRS enrolled agents and CPAs, who are unable to pass the Tax Court Bar Examination. He goes on to address other cause for the low admission rate, and one that seems to affect a greater number of applicants each Testing Cycle - an inability to pass muster with the FBI. The most commonly cited reasons are improper and inadequate exam preparation and a candidate's failure to make 'full disclosure' on their application to the Court, e.g. candidates who passed the exam but were denied bar admission due to 'undisclosed matters' uncovered during the FBI vetting process.

Professor Stuart has worked with bar applicants engaged in federal tax practice since 2006. In the Guidebook, he and his colleagues explain straight-forwardly what is required of tax accounting professionals, if they wish to obtain the minimum 70% passing grade in each of the four tested subjects found on the Tax Court Bar exam - administered remotely, once every other year, from Washington, DC. The Guidebook is a 'must read' for anyone who is about to take the test as well as for anyone who has taken it and failed. It is also a book for those who have passed, but who have not yet engaged in Tax Court litigation or trial practice, perhaps for lack of know-how.

To follow is an excerpt from the Guidebook that offers some tips to anyone considering applying to the U.S. Tax Court. The chapter entitled, "Seven-Things You Must Do..." is realistic, sobering and instructive. It sends a clear message to Tax Court bar applicants that proper preparation is the key to passing the exam. The Guidebook concludes by reminding the reader that admission to the Tax Court bar is no easy pass, even for the most seasoned tax professional.

Chapter Excerpt

Seven Things You Must Do to Prepare for the U.S. Tax Court Bar Exam

1.  It absolutely takes complete concentration and discipline to prepare for the Tax Court Bar Exam (although repeat test-takers usually need only a comprehensive review). You must have a good understanding of Federal tax procedure, the IRC and the litigation process. Allow one year of preparation, if you're a first-time test-taker. Study for 3-5 hours each week. 

2.  Prior to the test, you should self-execute an investigation into your own background. It is advisable that you do this before you submit your Application to the Tax Court. If you pass the test then your final hurdle is to pass muster (vetting) with the FBI. Know before you apply! P.S. Checkout Lexis-Nexis. They can help. They offer an inexpensive self-background check. 

3.  You should enroll in a reputable exam prep course. You must know how litigation unfolds - a process you must understand, if you want to answer correctly the questions that appear on the Tax bar exam. Specifically, you'll need to know how Tax Court evidence is presented and finds its way into the record.  And you must know all about the U.S. Tax Court rules, trial procedure and courtroom practices if you want to pass. You must memorize the Model Rules of Professional Conduct. You must know the recent caselaw. You must know the IRC sections. You must understand Federal tax procedure. You must know how to do quick calculations that pertain to individual, corporate and partnership tax problems. 

4.  You must learn to recognize question types on the Tax Bar Exam. Most importantly, you must know how to respond quickly and confidently with answers that get full or partial credit. You can only do this if you are properly trained on how to approach the test. And, for the 2025 Testing Cycle, we have updated our digital study platform aka U.S. Tax Court Litigator. There, you can find all the tested subjects, prior exams with suggested answers, quizzes, notable published Tax Court opinions, cases, etc. 

5.  You must have some sense of how much time, expense, and effort you want to invest to get yourself admitted to the Tax Court Bar. Remember that any preparation is not going to be done cheaply, especially if you consider that it could take several attempts before you pass the exam. Once again, you should enroll in an exam prep program that will give you a-better-than-70% chance to pass and where you'll get the 'most bang for your buck'. Remember, if you pass and are successfully vetted by the FBI, you can set-up practice with your bar registration number, right away (although we recommend an apprenticeship before you actually go into a courtroom). But, if you are unsuccessful on the Exam, at the very least, you should have gained insight and picked up valuable training that should help improve your current practice and increase your chances for passing during the next administration. And, from a financial point of view you should keep in mind that only TLI allows unsuccessful test-takers to repeat the bar prep course, at no additional charge, if they don't pass at first.

6. If you train with us, it is important to properly prepare for each class, by completing the assigned readings beforehand and by taking fastidious notes. And you must study, study, study, and then study some more! If you are not willing to put in the time, then save your money because you will not pass. Those who do pass are the ones who show up prepared for class, ask questions, ask for help, and devote 3-4 hours every week to reading and re-reading and reviewing their notes and other materials. 

7.  Remember that 'Admitted to Practice, U.S. Tax Court', should not be just another qualification to put on your resume. You must know Federal tax procedure, IRC, and learn all the rules. You must know how litigation works. If you know and understand the Federal tax procedure, IRC, the rules and the litigation process, then you will be able to answer correctly most questions in the exam. Remember, after you pass the exam, are vetted and get your bar registration number you can launch your practice and have the confidence to take on just about any case-type. And, if you ever think you're in over your head, just contact us. We will provide litigation support to help get you through your case successfully. At the very least, we will help to settle the case to your client's satisfaction. But be sure not to wing it. Learn how to practice before the Tax Court if you are among the fortunate few who pass, get vetted and admitted to practice. Visit https://taxlawinstitute.com/tax-court-apprenticeship

Lastly, TLI will provide the two required recommendation letters to the U.S. Tax Court Office of Admissions for any applicant who receives a passing grade in all four (4) sections of the bar examination. This, however, is subject to the applicant's full disclosure of the findings of the self-requested background check. In that regard, please note that each Testing Cycle, inevitably, an applicant who passes the exam is denied admission to the Tax Court Bar due to their failure to fully disclose on their application.

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Questions? Please email michaeljerome.stuart@aya.yale.edu