Representation of Parties
The United States government is represented in the Tax Court by the Chief Counsel of the Internal Revenue Service (IRS) or his delegate. The Tax Court permits persons who are not Attorneys at Law to be admitted to practice (to represent taxpayers) by applying for admission and passing an examination administered by the Court. Attorneys who provide evidence of membership and good standing in state bar or the D.C. bar can be admitted to the bar of the Court without sitting for the Tax Court examination. Tax Court practice is highly specialized and most practitioners are licensed attorneys who specialize in tax controversies.
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