How to Find U.S. Tax Court Representation
If you want to take a dispute with the IRS to the U.S. Tax Court, you can represent yourself, but because the process is complicated, it's generally much more effective to work with a tax professional. You may hire a tax attorney or an enrolled agent or CPA who has been admitted to practice before the court. There are also free resources available for qualifying taxpayers.
This post outlines the types of tax pros who can represent you in the U.S. Tax Court. It briefly outlines free options for help, and it includes links to resources with more information. To find help now, use TaxCure to search for a tax professional and filter your results so that you only see pros who have dedicated Ta Court experience.
Key takeaways
- Who can represent you in Tax Court? Tax attorneys or US Tax Court Practitioners (USTCP)
- Can CPAs and enrolled agents represent you? Only if they are USTCPs.
- What if you cannot afford representation? Low-Income Taxpayer Clinics (LITC) can help if your income is below 250% of the poverty line and the issue involves $50,000 or less in tax.
- Can you represent yourself in Tax Court? Yes.
- When should you obtain representation? If you want help with the tax code or the procedural process.
Tax Attorneys
Tax attorneys are attorneys who specialize in tax law. They can help taxpayers resolve all kinds of issues with the IRS, ranging from unpaid taxes to tax crime charges. All attorneys have the right to represent taxpayers in front of the Tax Court, but to ensure you're getting the best representation possible, you should look for an attorney who focuses on tax resolution and has experience with your concern in particular.
A tax attorney can help you decide if you should take your case to Tax Court. In situations where that is not an option, they'll help you understand alternative processes, and whenever possible, they'll help you settle the case without going to court. If you must go to Tax Court, the attorney will be by your side, presenting evidence and witnesses to make your case against the IRS.
Certified Public Accountants (CPAs)
CPAs are accounting professionals who can represent you in front of the IRS, but unfortunately, they cannot represent you in Tax Court unless they have passed a test to become a US Tax Court Practitioner (USTCP), as explained below.
For example, you can hire a CPA to file old tax returns, represent you during an audit, help make arrangements on unpaid tax debt, or appeal collection actions such as liens and levies. However, the CPA cannot take your case to Tax Court.
If you expect an extended dispute with the IRS, you may want to hire a tax attorney or USTCP right away rather than starting with a CPA.
Enrolled Agents (EAs)
Like CPAs, enrolled agents are also authorized to represent taxpayers in front of the IRS, but they cannot represent you in Tax Court unless they are a USTCP.
For example, an enrolled agent can represent you during an IRS audit. They can represent you through the appeals process if you disagree with the auditor's decision. However, if the IRS issues a notice of deficiency after the audit and you want to appeal in Tax Court, an enrolled agent cannot represent you (unless they are a USTCP, as explained below).
United States Tax Court Practitioners (USTCPs)
A U.S. Tax Court Practitioner is a CPA or enrolled agent with the right to practice in front of the Tax Court. To become a USTCP, individuals must first earn CPA or EA credentials. Then, they must pass a Tax Court Bar Examination and be vetted by the FBI. There are only about 270 USTCPs in the country and EAs and CPAs with this credential have extensive knowledge of the Internal Revenue Code (IRC) and IRS processes.
When looking for USTCP, you should look for a pro who has experience with your particular concern, and if dealing with a business tax problem, you may specifically want to hire a pro who has experience with your industry.
In some cases, professionals from other industries become tax pros and then USTCPs so that they can specifically represent taxpayers from that industry. For example, a medical doctor may become an EA, pass the U.S. Tax Court bar exam, and then exclusively represent taxpayers from the healthcare industry.
Tax Attorneys Vs. USTCPs
|
. |
Tax Attorney |
USTCP |
|
Education |
Baccalaureate degree, law school |
A college degree is not required for EAs. CPAs have baccalaureate and often master's degrees. |
|
Licensure Test |
State bar exam on constitutional law, contracts, criminal law, evidence, real property, and torts, as well as an essay test. |
Tax bar exam on the IRC, federal tax procedures, evidentiary principles, case law, and Tax Court opinions. |
|
Continuing Education |
Required to maintain license |
Required to maintain license. |
Low-Income Taxpayer Clinic (LITC) Representatives
LITC volunteers can represent you in front of the U.S. Tax Court, but to get free representation, your income must be below a certain level, and your tax dispute must involve $50,000 or less. LITCs are available in every state, and they are staffed by volunteer tax attorneys as well as other tax pros.
Ideally, you should secure representation before you go to Tax Court, but if you have not, you may be able to connect with a volunteer from an LITC during the calendar call. The calendar call is the first day of the trial session, and after you file a petition to take your case to Tax Court, the courts will send you a notice about the time and location of the calendar call. During that session, you will get to briefly explain your case to the judge, and they will let you know when to return for your actual trial.
Often, there are volunteers at the calendar call. If so, the judge will typically announce their presence, and you will get a chance to talk with them.
The IRS maintains an updated list of LITCs here:
Can You Represent Yourself in U.S. Tax Court?
You can represent yourself in Tax Court, and you do not have to hire a tax professional. Called pro se representation, self-representation saves you money and puts you in direct control of the case.
However, there are also significant drawbacks to self-representation. In particular, you have to deal with strict deadlines, confusing procedures, and complex legal concepts. If you don't have tax law experience, you risk putting forward a weak argument and potentially making a procedural misstep that may damage your case.
Although there may be benefits to representing yourself, keep in mind that the IRS will have a tax attorney or a USTCP representing their interests in court. If there is a large tax liability at stake or if you're unsure of the process, you may want to hire a professional.
The Tax Court publishes this booklet to help taxpayers who prefer to represent themselves:
How to Find Qualified Professionals for Tax Court Representation
TaxCure is the only directory of verified tax resolution professionals. Follow these steps to find a tax attorney or USTCP on TaxCure:
- Select "Find a Local Tax Pro" at the top of the page or use the search widgets that appear throughout the site.
- Select "IRS" from the dropdown menu of tax agencies.
- Enter your zip code if you want to find a pro in your local area.
- Select your tax problem from the list. Hit "show more" if you don't see your problem listed.
- Expand the "IRS Solution Experience" tab on the left side of the page.
- Select "Tax Court" which is near the bottom of the list.
- Review the listed pros and contact them for more information.
Most tax pros offer a free consultation phone call where you share some details about your case, and they outline how they can help you. Don't be afraid to look around until you find the right fit for your needs. Look for a tax attorney or USTCP who is experienced with your issue and who makes you feel confident about their ability to represent you successfully.
As you vet different pros, look at client testimonials and reviews. Make sure they have the right credentials to represent you and, again, that they have experience with your issue. TaxCure simplifies this process by putting all of this information at your fingertips.
What Is Litigation Support?
Litigation support includes serving as an expert witness or providing information to tax attorneys or USTCP for a Tax Court case. For example, if your case involves complicated business accounting, your attorney may request a CPA to come in as an expert witness during your Tax Court trial.
If a CPA or EA says they provide litigation support, that does not mean they can represent you in Tax Court. It simply means they can support the process by becoming a witness or helping your attorney/USTCP develop evidence or arguments in relation to the case.
Can the Taxpayer Advocate Service Represent You in Tax Court?
Generally, no, you cannot get Tax Court representation from the Taxpayer Advocate Service. The TAS is designed to help when you cannot resolve an IRS tax issue through normal channels, or you are experiencing immediate financial distress. The TAS may be able to provide you with basic information about the Tax Court process, but they typically cannot provide you with representation.
Find U.S. Tax Court Representation Now
If you want your case to be resolved successfully, you should look for experienced Tax Court representation. Use TaxCure to search for a tax attorney or USTCP in your area today and get the help you need to resolve your problem and move forward with your life.