United States Tax Court Exam

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Are you seeking United States Tax Court study courses or training to pass the US Tax Court Exam and practice before the US Tax Court? Then you've come to the right place!

CPA Training Center offers exam preparation courses for United States Tax Court study, enabling candidates to prepare for the US Tax Court exam through self-study materials or live seminars.Tax Court Exam Homestudy Program

Study for and pass this difficult exam, and you'll earn the right to practice in US Tax Court and represent your taxpayer clients.

Tax Court Rules - Accountants / Enrolled Agents

CPAs or Enrolled Agents who are seeking to have greater interaction with the Internal Revenue Service (IRS) or the right to practice in U.S. Tax Court can pursue a tax specialty designation referred to as "Admitted to Practice, U.S. Tax Court" by successfully passing the Tax Court Exam.

The US Tax Court Exam is intended for applicants who are not attorneys at law to determine whether they possess the requisite qualifications to be able provide competent representation before the Court.

Why Do I Need A United States Tax Court Designation?

If your goal is to be a complete financial professional, or you are running a financial services company, you may wish to be able to represent your clients in tax court. If you are not an attorney and do not have one in your employ, however, you can generally not represent others in a court of law. Fortunately, according to Internal Revenue Code Sec. 7452, a non-attorney who is of good moral and professional character can be admitted to practice before the court if they are able to pass a written examination proving they are qualified to offer competent representation.

This means that by passing the U.S. Tax Court Exam as provided by Rule 200(a)(3), Tax Court Rules of Practice and Procedure, you will be able to offer a more complete range of services to your tax clients.

How Do I Prepare For The US Tax Court Exam?

Since the US Tax Court designation is a specialty designation, you might worry that you will not find adequate Tax Court exam prep options. That's why you have the CPA Training Center. We are famous for the high quality and great variety of the financial certification courses we offer, so if you are looking for USTCE assistance, we are the first place you should look.

Recommended Tax Court Exam Training Courses & Available Training Options

CPA Training Center offers United States Tax Court Exam study courses to meet your career needs. And to fit your busy schedule, we offer Tax Court Exam prep courses in both self-study and instructor-led seminar formats.

So whether you are just beginning your US Tax Court Exam study or need additional help just prior to sitting for the Tax Court Exam, our training can help!

Simply select one of the recommended courses below, or search under "Licensing/Designations" in the search box thereafter for "Tax Court Exam".

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Details About The Tax Court Exam

4 Subjects - The exam is comprised of 4 subjects of different weightings:
  • Federal Rules of Evidence (25% of the exam)
  • Legal Ethics, including the ABA Model Rules of Professional Conduct (10%)
  • Federal Taxation (40%)
  • Tax Court Rules of Practice and Procedure (25%)
The Federal Taxation portion of the United States Tax Court exam can be further broken down into:
  • Income taxation
  • Estate and gift taxation
  • Tax procedures and legal analysis
  • Structure and history of the amended Internal Revenue Code and revenue laws and Court interpretation of those laws in leading cases
  • Constitutional and general substantive law applicable to U.S. Tax Court cases.
Application Process - There is an approximate 4-month window that applications are accepted, which ends about a month before the exam is administered.

Exam Format - The exam lasts 4 hours. The total possible score is 960 points; partial credit is offered for partially correct answers; the exams are graded by committee. The committee that grades the U.S Tax Court exam consists of a chairperson and two examiners, who are chosen based on their legal testing experience and knowledge of the subject matter. One examiner is in charge of preparing the rules portion and the other the evidence portion. All three grade the exam.
The U.S. Tax Court exam is a written exam that may consist of both essay and multiple choice questions, and tests the applicant’s ability to represent their clients in Tax Court trials. While sitting for the exam, you will have access to three and only three reference materials, which will be provided for you. They are:
  • The Internal Revenue Code
  • The U.S. Tax Court Rules of Practice and Procedure
  • The Model Rules of Professional Conduct of the American Bar Association
You may also bring in with you a non-programmable calculator.

The applicant must demonstrate proficiency in each subject, by obtaining a grade of 70% in each tested subject. Remember that even if you pass the exam, the court must be satisfied that you are a professional of good character and in good standing. You can provide the Court with letters of recommendation or other relevant materials as evidence of this.

Exam Window - The exam generally is offered annually in even numbered years in November. The examination will be held no less often than every two years.

Exam Facility - Exams are held in Washington, DC as announced by the Tax Court

Exam Fee - A NON-REFUNDABLE $75.00 examination fee shall be due with the application.

Periodic Fees - A $25.00 admission fee and $10.00 periodic registration fee shall be due upon notification by the Court that the applicant has passed the written examination and has satisfied all of the other requirements for admission to practice before the Court.

Re-Testing Opportunity - A candidate who does not pass is permitted to re-take the exam. You can retake the exam as many times as you want. If you do not pass the exam, you can apply to the Tax court for copies of your answers and your score on each answer. This will require a set fee, and you must make the request to the U.S. Tax Court Clerk within 60 days of your notification that you did not pass the exam.

More Info - Visit the United States Tax Court website or call 202-521-0700.

Enhance your career as a CPA or Enrolled Agent when you invest in Tax Court Exam training now...

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