Freeman Law’s Tax Court Examination Course

Preparing CPAs, Enrolled Agents, and Tax Professionals to Practice Before the United States Tax Court

Tax Court Exam Course

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Unlike other courts, the Tax Court extends membership in its bar to qualified non-attorneys, allowing CPAs and Enrolled Agents to represent taxpayers in the United States Tax Court.  To be eligible, however, you must successfully pass a written examination.

The written examination is administered by the Tax Court every two years.  The next written examination will be held in November 2021.  Freeman Law provides a comprehensive review course, preparing tax professionals to sit for—and pass—the Tax Court's admission examination.  To sign up for the course, click the Register Here button above.

We have prepared the following helpful information about the Tax Court admission examination:

Why Should you take the Tax Court preparation course with Freeman Law?

Our course is administered and taught by credentialed tax attorneys.  Our attorneys have first-chaired hundreds of Tax Court cases to verdict.  We bring a wealth of procedural and substantive experience as well as a passion for teaching and communicating.  Our course faculty includes Jason B. Freeman, who is a dual-credentialed attorney-CPA, and currently serves as the Chairman of the Texas Society of CPAs.  Mr. Freeman has taught tax law as a professor at the Dedman School of Law for nearly a decade and has been recognized by Chambers & Partners as among leading tax and litigation attorneys in the United States and was named the “Leading Tax Controversy Litigation Attorney of the Year” for the State of Texas for 2019 and 2020 by AI.  Matthew Roberts served for years as the clerk/attorney-advisor to the Chief Judge of the Tax Court.  Mr. Roberts received his LLM in Taxation from the New York University School of Law and is a nationally recognized tax controversy attorney and prolific author.  Zach Montgomery is a dual attorney-CPA with significant experience in both sophisticated tax law and accounting.  Mr. Montgomery is a graduate of the University of Virginia School of Law and a member of the Association of Certified Fraud Examiners.  And finally, Gregory Mitchell is the director of the SMU Dedman School of Law’s federal taxpayer clinic.  He obtained his LLM in taxation from the New York University School of Law.

What is the cost for the course and when are the classes? 

Our Tax Court Exam Preparation Course is a series of classes. There will be a one-time fee of $119.00, which covers materials and attendance at all classes. 

Classes are currently scheduled for September 2, 2021 (6:00-8:00 CST); September 15, 2021 (6:00-8:00 CST); September 30, 2021 (6:00-8:00 CST); October 14, 2021 (6:00-8:00 CST); October 28, 2021 (6:00-8:00 CST); and November 11, 2021 (6:00-8:00 CST).

What are the requirements for non-attorney admission into the Tax Court?

The requirements are set out in Tax Court Rule of Practice and Procedure 200.  These requirements include: (1) demonstrating good moral and professional character; (2) an application and fee; (3) successfully passing the written examination; and (4) after passing the exam, two sponsors must submit letters of recommendation on behalf of the applicant.

What subjects are tested on the written exam?

The Exam is divided into four parts: 

  1. Tax Court practice and procedure
  2. Substantive tax law
  3. Federal rules of evidence
  4. Legal ethics

To pass the examination, the applicant must score 70% or better on each part of the examination.

What substantive tax matters are covered in the exam?

The Tax Court examination covers the following general substantive subjects:

  1. Income taxation.
  2. Taxation of estates and gifts.
  3. Tax procedures and legal analysis.
  4. The structure and history of the Internal Revenue Code, as amended, and the general subject of the revenue laws and the interpretation placed thereon by the Court in leading cases.
  5. The constitutional and general substantive law applicable to Tax Court cases.
How are the exams graded?

The non-attorney examination is administered under the guidance of the Committee on Admissions, Ethics, and Discipline along with other tax professionals and Court personnel as needed. The examination is prepared and graded by examiners, under the guidance and subject to the approval of the Tax Court.  The examiners are responsible for grading the examinations. All answers to a particular question are graded by the same examiner.

What can I expect?

Freeman Law’s Tax Court Examination Program provides a comprehensive review, giving each examinee the tools and knowledge to pass the written examination.  The course will include thorough outlines of tested subject matter jurisdiction, as well as instruction on reading and analyzing Tax Court opinions, and a review of subject matter.  Participants will also review written examinations and will receive class instruction from accomplished tax attorneys with years of experience practicing before the Tax Court.

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