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Updated: February 18, 2025

What Is a US Tax Court Practioner? How Can They Help?

Tax Court Representation

If you need to take a case to Tax Court, there are two pros who can represent you - attorneys and United States Tax Court Practitioners. There are only about 270 professionals who have the USTCP designation in the United States. These pros can represent you in front of the IRS and in US Tax Court, but they cannot represent you for criminal tax cases. 

This post explains the role of USTCPs, their credentials, and how they can help taxpayers with IRS disputes. It also includes links to USTCP profiles so that you can easily find someone with the legal knowledge and experience to help you through your case.

Key takeaways

  • What is a USTCP? A non-attorney admitted to practice in Tax Court.
  • USTCPs help clients who have disputes with the IRS argue cases in Tax Court.
  • USTCPs must be tax pros (enrolled agents or CPAs), and they must pass the Tax Court Bar Exam.

What Is a USTCP Tax Professional?

US Tax Court practitioners are non-attorney tax professionals who can represent clients in front of the US Tax Court. Enrolled agents and Certified Public Accountants earn this designation by passing the Tax Court Bar and meeting character requirements. There are fewer than 300 USTCPs in the United States.

Who else can represent you in Tax Court?

The only tax professionals who can represent you in front of the Tax Court are attorneys and USTCPs. 

Benefits of Hiring a USTCP Tax Professional

When you hire a USTCP, you get to work with a professional who has the tax credentials of an enrolled agent or CPA, but you also get a pro who has studied the Internal Revenue Code and the Tax Court process extensively. 

By working with a USTCP, you get the benefits of a tax professional as well as someone who can represent you in court. EAs and CPAs can prepare tax returns and represent you in audits, but they can also prosecute civil cases against the IRS. 

Although their fees are not inexpensive, USTCPs often cost less than an attorney, and if you need low-cost or pro bono help, you may be able to find an aspiring USTCP who donates their time to clients in need of representation through a Low-Income Taxpayer Clinic or another organization.

Attorney Vs. USTCP

Ultimately, an experienced attorney or a USTCP can represent you in Tax Court, and the most important consideration is their experience in Tax Court with your type of case. However, there are a few differences between these two types of professionals.

Education

Attorneys typically complete more education than most CPAs and enrolled agents. Attorneys must earn a bachelor's degree and a juris doctorate degree, and some also go on to complete a Master of Law (LLM) in taxation, although that's not required. CPAs must complete a bachelor's and a master's in most states. EAs, in contrast, are not required to complete any education prior to enrollment. All of these pros must complete continuing education courses to keep their credentials active.

Tests

Attorneys must pass a bar exam that focuses on a wide breadth of legal principles. CPAs pass a CPA exam centered on accounting and tax principles. Enrolled agents pass a test completely focused on taxation - or they can bypass the test if they work for the IRS in a certain capacity for a certain number of years. 

Then, to become USTCPs, EAs and CPAs must pass another test which is all about Tax Court practice. Attorneys don't need to take a special Tax Court test. 

Professional Focus

Any attorney who has passed the state bar or been admitted to practice in front of the Supreme Court can practice in the Tax Court - they simply need to file a form to be admitted. In other words, even an attorney who doesn't focus on tax law can represent you, but generally, an attorney isn't going to offer these services unless they are confident about their ability to represent you effectively. 

In contrast, all USTCPs are exclusively focused on tax law. They study federal evidentiary principles, case law, and published Tax Court opinions as they work toward their credentials.

How to Become a USTCP

To become a USTCP, you must first become a CPA or an enrolled agent. Then, you must pass the US Tax Court Bar. The test is extremely difficult, and only 5 to 19% of people pass it every year. It covers federal taxation, legal ethics, and Tax Court practices, procedures, and rules of evidence.

You also must undergo a character and fitness review and have two sponsors vouch for you. If you're interested in expanding your career by becoming a USTCP, check out TaxCure's guide to USTCPS for tax professionals. 

 

When Should You Hire a USTCP Tax Professional?

Consider hiring a USTCP if you are going to take a case to Tax Court. Generally, taxpayers go to Tax Court if they want to dispute an IRS deficiency or determination. You may also petition the Tax Court if you receive a Certification of Seriously Delinquent Tax Debt and your passport is at risk. 

Here are a few examples:

  • You failed an audit, the IRS has sent you a notice of deficiency, and you do not agree with the tax due shown.
  • The IRS assessed tax against you for a period when you didn't file, and you disagree with the information on the notice of deficiency. 
  • You appealed a collection action (lien, wage garnishment, property levy) through a CDP hearing, and you want to appeal the decision.
  • The IRS has sent you a Notice of Certification that you are going to have your passport revoked.
  • The IRS has denied your request for innocent spouse relief, or the IRS has not responded to a request you made over 180 days ago.
  • You disagree with the IRS's decision in a worker classification case.

In some cases, Tax Court is not necessarily the most effective option, and a USTCP can help you determine if it's the best solution for your situation.

USTCP Tax Professionals by State

Arizona

California

Connecticut

Florida

Hawaii

Idaho

Illinois

Louisiana

Minnesota

Missouri

Montana

New Jersey

New York

North Carolina

Ohio

South Carolina

Texas

Virginia

Frequently Asked Questions (FAQs)

Should I hire a USTCP or an attorney to represent me in Tax Court?

Both professionals are allowed to represent you in Tax Court. Choose an experienced pro with high success rates and positive customer testimonials.

What is a non-attorney Circular 230 professional? 

Enrolled agents and CPAs are non-attorney Circular 230 professionals. That means they are not attorneys, but they have full administrative representation rights in front of the IRS, subject to the professional and ethical rules of Circular 230. If a Circulr 230 nonattorney wants to represent clients in Tax Court, they must pass the Tax Court Bar exam.

What is litigation support?

Litigation support refers to services designed to help someone prepare for a trial. CPAs and EAs who are not USTCPs may offer litigation support. Before hiring someone to do litigation support, make sure that you understand what their role will be, and keep in mind that they cannot represent you in court.

Do judges prefer dealing with attorneys or USTCPs?

In the Tax Court, judges treat attorneys and USTCPs equally, referring to both of these as counsel.

Should I represent myself in Tax Court?

You may represent yourself in Tax Court. However, unless you are confident that you will win your case and you understand the processes, you may want to hire a professional. Tax Court re requires you to meet strict procedural and evidentiary guidelines, and missteps can cause you to lose your case. However, if you do decide to represent yourself, the Tax Court has resources to help you through the process. 

What if I'm accused of a tax crime?

If you are accused of a tax crime, you should find an attorney who has experience dealing with tax fraud, tax evasion, and related crimes such as wire and bank fraud. USTCPs cannot represent you in criminal court.

Find Tax Court Representation Now

TaxCure is the world's only platform that allows you to search through a directory of vetted tax resolution professionals. You can narrow down your search to find pros in your immediate area and/or pros who have experience with your problems. 

Currently, you cannot search just for USTCPs, but you can search for pros who have Tax Court experience by selecting the "Tax Court" filter from the Tax Solution tab on the right-hand side of the page. Once you have the results, look through the profiles and reach out to prospects for a consultation.

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