U.S. Tax Court Representative Course

This course is designed for people without law school backgrounds to become U.S. Tax Court Representatives (USTCR) certified by the U.S. Tax Court. A USTCR is a person who has non-attorney tax professionals training and the right to practice in the U.S. Tax Court without the need of an attorney. The Tax Court has designed an exam to determine whether applicants possess the requisite qualification to provide competent representation before the court. Anyone who passes the exam can practice in the U.S. Tax Court on an equal footing with attorneys.

Becoming a U.S. Tax Court Representative

ITTI provides one year in-class U.S. Tax Court study course in order to pass the U.S. Tax Court Exam and earn the right to practice in the U.S. Tax Court. Students can pursue a tax specialty designation referred to as "Admitted to Practice, U.S. Tax Court" by successfully passing the Tax Court Exam.

In order to pass the examination, the applicant must demonstrate proficiency in each subject, by obtaining a grade of 70% or better in each tested subject. For the applicants who pass the examination to be admitted to practice, the court will take into account the application, letters of recommendation and other appropriate facts.

ITTI offers a coordinated, four-part, modular program. We prepare individuals to pass all components of the four-part United States Tax Court Examination (USTCE). All modules include a review session and final examination.

  • Module One - Legal Ethics: The American Bar Association's Model Rules of Professional Conduct, including practitioner conflicts of interest and imputed disqualification.
  • Module Two - Tax Court Rules of Practice and Procedure: The Tax Court's Rules of Practice & Procedure, including areas of court jurisdiction.
  • Module Three - Federal Taxation: The Internal Revenue Code and its regulations, along with recent Tax Court and other tax-related court decisions, Federal Tax.
  • Module Four - Evidence: The Federal Rules of Evidence, including evidentiary applications in the courtroom.