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.
Read more about this topic: United States Tax Court
Famous quotes containing the words representation of and/or parties:
“The pleasure we derive from the representation of the present is due, not only to the beauty it can be clothed in, but also to its essential quality of being the present.”
—Charles Baudelaire (1821–1867)
“And therefore, as when there is a controversy in an account, the parties must by their own accord, set up for right Reason, the Reason of some Arbitrator, or Judge, to whose sentence, they will both stand, or their controversy must either come to blows, or be undecided, for want of a right Reason constituted by Nature; so is it also in all debates of what kind soever.”
—Thomas Hobbes (1579–1688)