US Tax Court Practioner - The Next Move for Your Career?
USTCP credentials allow EAs and CPAs to represent clients in front of the Tax Court. Earning this designation puts you in an elite group of tax pros - there are only about 270 USTCPs in the country, and only a small handful of people pass the test every year.
This pro guide looks at the benefits of becoming a USTCP to help you decide if it's the right move for your career.
Key takeaways
- USTCPs can represent taxpayers in the US Tax Court.
- Becoming a USTCP requires passing a four-part test with very low pass rates.
- USTCP professionals may earn significantly more than enrolled agents or CPAs without this credential.
What Is a USTCP? How Do You Become a USTCP?
A USTCP is a non-attorney admitted to practice in the US Tax Court. In the Tax Court, attorneys and USTCPs are both treated as counsel by the judge, and they have the same representation rights.
To become a USTCP, you must be an enrolled agent or CPA, and you must pass the Tax Court bar exam. This test is generally offered every two years in Washington D.C. Test dates are announced about six months in advance.
Benefits of Becoming a USTCP
Becoming a USTCP expands the services you can offer to clients. It gives you the potential to increase your income by offering high-cost services.
According to Michael Jerome Stuart J.D. MPA from the Tax Law Institute, USTCPs may earn $1 to $1.5 million per year, and they often charge $270 to $650 per hour for their services with some specialists charging over $1000 per hour.
As a USTCP, you can focus exclusively on Tax Court cases, or you may opt to represent clients with a variety of tax concerns. Then, if the issue escalates, you will be able to be their representative from day one of dealing with the IRS, through the appeals process, and during the Tax Court trial.
However, working one-on-one with a client through the entire process isn't the only option. A well-rounded tax resolution firm may have some EAs and CPAs who help clients with audits, tax prep, tax debt resolution, and collection appeals. Then, if a client needs to go to Tax Court, they can stay with the same firm but work with a USTCP at that point.
USTCP credentials expand your professional skill set, and they show clients that you have spent an extensive amount of time studying the tax code and Tax Court procedures. This helps to build trust and credibility with your clients.
How to Obtain a USTCP Certification
To become a USTCP, you must pass the US Tax Court Bar Exam. You will also be subject to a character and fitness review, and you must have two sponsors. The four-hour written exam covers the following topics and you must score at least 70% to pass.
- Tax Court Rules of Practice and Procedure
- Federal Taxation
- Federal Rules of Evidence
- Legal ethics, including the Model Rules of Professional Conduct of the American Bar Association
According to the U.S. Tax Court, individuals taking the non-attorney examination are allowed to reference the following:
- 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
These materials are provided electronically during the exam, and no unauthorized materials, such as personal notes, books, or study aids, are allowed.
Three tax professionals with extensive knowledge of the tax code and legal tests grade your test. Because the test features several essay questions as well as multiple-choice questions, you will not get the results for a few weeks. If you pass, you become a USTCP.
What if you don't pass?
If you don't pass, you can retake the test the next time it's offered. Generally, you cannot request a post-examination hearing, a personal interview, or a re-test. The Court will only reconsider your results in very rare cases where you demonstrate that there was a clerical error in grading your test, but you must request the reconsideration within 90 days of getting your test results.
Can you get a copy of the test if you fail?
Yes, you can get a copy of the test with your answers for 50 cents per page if you sit for the test and don't pass.
Note that the Court destroys all of the tests 120 days after notifying applicants of their results unless the applicant has a pending reconsideration after failing a test. In that case, the Court will destroy the test 60 days after notifying the applicant about their request for reconsideration.
How to Prepare for the USTCP Bar Exam
Groups such as the USTC Practitioner’s Services, Tax Law Institute, and CPA Training Center offer courses to help you prepare for the exam. As of 2025, the courses range in cost from $5,000 to $50,000.
You may also want to explore the following self-study resources:
- Tax Court Rules - You can access a free copy on the US Tax Court website, or you can order a paper version for $20.
- Gleim Resources on Federal Tax Questions
- Federal Rules of Evidence - This links to a pdf on the US Courts website. You can also obtain the Federal Rules of Evidence as well as related study guides from Amazon or most legal bookstores.
- Model Rules of Professional Content- This links to the ABA website, but you may also obtain a copy and/or study materials from legal bookstores or online booksellers.
- Tax Court Cases - You can find info on Tax Court cases on the Tax Court website under "Orders and Opinions" as well as on selected legal websites.
- Old Tax Court Exams - You can obtain old copies of Tax Court exams for 50 cents per page on Pay.gov - for example, the 17-page exam from 2018 costs $8.50.
Here are links to PDFs of prior years' exams:
What Types of Cases Go to Tax Court?
As you may know, there are several types of cases that go to the Tax Court, including the following:
- Disputing a Notice of Deficiency - 90-Day Letter
- Disputing a determination on a collection case, a worker classification case, or certain relief programs such as the IRS.
- Appealing if the IRS has not responded to a request for innocent spouse relief or interest abatement.
- Disputing a certification of seriously delinquent tax debt that will lead to a loss of the client's passport.
- Disputing a whistleblower award.
Offering these services can help you to grow your firm. It also means that you can handle extremely complicated cases. If a client needs to go to Tax Court, you don't need to refer them to an attorney. You can help them yourself.
How TaxCure Can Help Grow Your Practice
If you're looking for other ways to expand your business, consider the benefits of a TaxCure profile. TaxCure makes it easy for taxpayers to search for tax professionals, including pros who can represent them in Tax Court.
A TaxCure pro membership gets you in front of taxpayers who are looking for trustworthy help, and it allows you to showcase your training and experience. TaxCure content pages feature listings of tax pros who have experience with that particular problem. For example, if a taxpayer is reading about USTCPs, they will see ads for members with USTCP credentials.
Members also get access to webinars, premium content, and instant notifications when a prospect reaches out for more info.
Frequently Asked Questions (FAQs)
Is becoming a USTCP worth the effort?
According to user rh194jl on Reddit: "Tbh, being able to file with the tax court will put you head and shoulders above other people doing tax resolution and will allow you to charge lawyer level money to do the work since it’s lawyer level work. IMO this is one of the only ways a lowly EA like us can charge $450 or $500/hour."
EAinCA echoes this thought, writing, "The ability to file a petition in and of itself also opens up a new area of potential work."
However, some tax pros are more skeptical. When starting this thread, user ProfDev stated, "My practice is entirely tax controversy. I work with lawyers who can go to tax court. I understand that most cases will never go to tax court. So I’m wondering if it’s worth taking the hours and stress of studying for the exam, passing (maybe), and then never using it."
Are there alternatives to passing the Tax Court Bar exam?
If you want to practice in front of the Tax Court, your options are to become a USTCP or a tax attorney. One Reddit user who failed the USTCP exam wrote that they were heading to law school so that they could practice in court.
What is the cost of becoming a USTCP?
The exam costs $150, and admission to practice requires a $50 application fee. You will also incur travel costs to go to DC and costs to prepare for the exam.
Do you have to live in Washington, D.C. to be a USTCP?
No, the Tax Court is based in Washington, D.C., but it holds cases in 74 cities.
Do you need to live in the same city as the Tax Court?
Not necessarily. The Tax Court often holds trials remotely, and you may be able to represent your client from your hometown over video conferencing.
Expand Your Practice Today
If you're ready to expand your practice, consider becoming part of the elite few tax pros with the USTCP designation. Whether you pursue that option or not, also consider creating a profile on TaxCure so that you can reach new clients immediately.