How to become a US Tax Court Practitioner

Non-attorney path: step-by-step

Dr. Troy Richardson

Step 1 — Watch for the exam announcement and application window

Rule 200 says the Court will hold the non-attorney exam at least every 2 years and will publicly announce it at least 6 months before the exam.

Example of what this looks like in practice: the Court’s May 5, 2025 press release announced a remote exam on Nov 5, 2025 (ExamSoft), with an online application window July 14–Sept 19, 2025.

Step 2 — Submit your application to sit for the exam + pay the exam fee

You file the Court’s required application for nonattorney applicants and pay the exam application fee (listed on the Court’s fee schedule).

Step 3 — Prepare for what’s tested (and how it’s tested)

The exam is designed to test your ability to represent parties in Tax Court and may include essays and short-answer questions.
The tested areas and approximate weights are:

  • Tax Court Rules (25%)

  • Federal Rules of Evidence (25%)

  • Federal taxation (40%)

  • Legal ethics / ABA Model Rules (10%)

Step 4 — Take the exam (format can vary by year)

Some years are in-person; recent cycles can be remote (for 2025 it was remote via ExamSoft and specifically “not open book”).

Step 5 — Pass the exam (and understand difficulty)

The Court publishes pass-rate statistics; recent years show single-digit/low-teen pass rates (e.g., 2023: 6.13%, 2021: 11.80%).
(So: plan for serious study time.)

Step 6 — Complete Character & Fitness + sponsorship letters

After the exam, passing applicants must complete a character and fitness review. The Court notes this includes additional background info, sponsorship letters, and a remote interview.
Rule 200 also requires at least two sponsors already admitted to the Tax Court bar (the Court can accept fewer in its discretion).

Step 7 — Take the oath and get admitted

Once the Court approves your application and you’ve satisfied the other requirements, you’re admitted to practice and can receive a certificate of admission.

Step 8 — Stay eligible (registration fee + keep your address updated)

Rule 200 authorizes a periodic registration fee and explains you can be placed on an “Ineligible List” if you don’t keep it current; it also requires you to promptly update your address.

For more information please visit: https://www.pontiscs.org/us-tax-court-practitioner-course