Guide to Tax Bar Admission

... to ensure that all students get the attention they deserve

• In our unpublished Guidebook written for candidates for Tax Court bar admission, litigation and trial practice, Professor Stuart (contributor and editor) and colleagues illuminate, in plain language, the challenges faced by the non-lawyer, federally-authorized tax practitioners who wishes to become a United States Tax Court Practitioner - designation that grants approval to the non-lawyer-tax practitioner to engage in legal practice and representation of taxpayers in and before U.S. Tax Court; and who are recognized by the Court as Tax Litigation Counsel for the Petitioner. The following is an excerpt from our unpublished guide. 

INTRODUCTION

• Michael Stuart, the John F. Dean Professor of Tax Litigation and U.S. Tax Court Trial Practice, is a veteran U.S. Tax Court observer and lecturer in litigation and trial practice at the Tax Law Institute at Washington D.C.  The Guidebook  examines the frustrations felt among the many IRS enrolled agents and CPAs (and some MSTs, JDs and Ph.Ds) who are unable to pass the Tax Court Bar Examination. He goes on to address another cause for the statistically 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 while engaged in teaching Federal civil tax litigation and trial 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 also is a guide for those who have passed, but who have not yet really engaged in Tax Court civil litigation or trial practice, perhaps for lack of know-how. Those are the CPAs and EAs who pass the bar exam but whose practice remains in the realm of small-tax cases and low-income assistance, matters that usually are resolvable in the IRS Independent Office of Appeals. Many never, ever really litigate or argue before a judge and, if they do, it is rarely done at trial. 

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

• 1.  It takes complete concentration and discipline for one year to prepare for the Tax Court Bar Exam (although repeat test-takers usually need only a comprehensive review lasting just 6 months). You must have a good understanding of federal tax procedure, the IRC and the civil litigation process. Again, allow one year of preparation, if you're a first-time test-taker. Regardless, you must study for 6-9 hours each week if you want a 50% chance to pass. 

• 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 civil 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. You must know how to use a keyboard. Lastly, please be aware that there are other reputable bar prep programs that do a fine job to get you prepared. Consider them if your goal is simply to pass. 

• 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 created a self-instructing Tax Law Library that utilizes artificial intelligence. It will be available online in January 2025. There, you can find all the tested subjects, including the ExamSoft-administered 2021 and 2023 Tax Bar exams with suggested answers prepared by USTCPs and our law professors, quizzes, notable published Tax Court opinions, cases, etc. It's a real treasure trove of preparatory material and well-worth the $4995 price tag. But often, the same questions get recycled and re-appear on the bar exam during consecutive testing cycles. However, warning, sometimes the examiners invert scenarios so that the call of question is different. Beware! 

• 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 worthwhile preparation is not going to be done on the cheap, 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 the first test.

• 6. If you train with us, it is important for you to be properly prepared for each class. Complete the assigned readings beforehand and take 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 won't 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 day to reading and re-reading and reviewing their notes and other materials. Some don't like our approach; they find it too rigid. So, think carefully before you start any prep course. Unless you have money to burn, it is a waste of your time to sign-on if you're unwilling to do the real work to pass. Remember, the U.S. Tax Court Bar Examination is the most difficult of all bar exams administered throughout the national jurisdiction, bar none. Even law school graduates, MSTs and Ph.Ds. are unable to pass (and some practicing attorneys have tried too and failed, just for the challenge, of course); it is not a cake-walk. 

• 7.  Remember that 'Admitted to Practice, U.S. Tax Court', should not just be another qualification to put on your resume. If you pass then you know, and so does everyone else, that you know your stuff! 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. Also 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 small tax cases. 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 more difficult 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. And then, call us. 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. In past years, we required  the applicant's full disclosure of the findings of the self-requested background check. Those revelations are no longer necessary. 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 their background on their application. Read our webpage about the FBI vetting procedures and engage in some introspection before you sign the application. Talk to us, if in doubt. We'll share our opinions and tell you more about the Court's policy surrounding admissions criteria. 

• Book an interview here.

Questions? Please email michaeljerome.stuart@aya.yale.edu | Text IQ-58894529