United States Tax Court examination for admission of persons other than attorneys
U.S. Tax Court Practitioner (nonattorney examination)
Taxation, the Tax Court's Rules, evidence and ethics, from the Court's own materials and the official texts of the law.
AI-drafted · awaiting expert reviewPrepared for the Court's next nonattorney examination (not yet announced on the Court's website as of November 9, 2026; the most recent examination was held November 5, 2025). Law in force on November 9, 2026: the Tax Court Rules of Practice and Procedure as amended through August 8, 2024; the Internal Revenue Code as current through Public Law 119-138 (November 3, 2026), including the 2025 amendments of Public Law 119-21; the Federal Rules of Evidence as amended to December 1, 2025. Pending changes are flagged where they arise: the Court's proposed restyling of Title XX (Rules 200 to 202), published May 26, 2026 and not adopted as of November 9, 2026, and the amendment to Evidence Rule 801(d)(1)(A) scheduled to take effect December 1, 2026. Dollar figures are for 2026 unless a lesson says otherwise, with 2027 figures where the IRS has published them.
A complete course for the United States Tax Court's written examination for nonattorney applicants for admission to practice. Twenty-four lessons cover all four tested subjects in proportion to the Court's published weights: the Tax Court Rules of Practice and Procedure (25%), the Federal Rules of Evidence (25%), federal taxation (40%: income, estate and gift taxation, tax procedure, and the structure and interpretation of the Internal Revenue Code) and legal ethics (10%). Every lesson teaches from the official texts, with worked examples, common traps and a self-check list; a practice bank of objective and written questions explains every answer; and two full practice examinations follow the Court's two-session format, point weights and short-answer style, with grading rubrics and model answers.
About the exam
- A nonattorney is admitted to practice only after satisfying the Court, by a written examination given by the Court, that he or she can provide competent representation, and after establishing good moral and professional character (Tax Court Rule 200(a)(1) and (a)(3)).Tax Court Rule 200, Admission to Practice and Periodic Registration Fee
- Under Rule 200(a)(3) as in force on November 9, 2026, the examination is held at least every two years, and the Court publicly announces its date and time at least six months in advance.Tax Court Rule 200, Admission to Practice and Periodic Registration Fee
- The Court's published weights are: Tax Court Rules of Practice and Procedure 25%; Federal Rules of Evidence 25%; federal taxation 40% (income taxation; estate and gift taxation; tax procedures and legal analysis; the structure and history of the Code and leading cases; constitutional and general substantive law applicable to Tax Court cases); legal ethics, including the ABA Model Rules of Professional Conduct, 10%.Procedures for Preparation and Grading of the Nonattorney Examination (adopted 1995; amended November 22, 2019, and May 3, 2022) · Press Release of May 5, 2025, announcing the November 5, 2025, nonattorney examination
- The November 5, 2025 examination was given remotely on the ExamSoft platform in two sessions of approximately two hours each with a break between them; examinees could not return to Session One after it ended, and the examination was not open book.Press Release of May 5, 2025, announcing the November 5, 2025, nonattorney examination
- On the 2025 examination, Session One covered Federal Taxation and Legal Ethics and Session Two covered Practice and Procedure and Evidence. Points were allocated 96 (taxation), 24 (ethics), 60 (procedure) and 60 (evidence). Most questions called for short written answers; some taxation questions were multiple choice, and some questions attached excerpts of Code sections.2025 Nonattorney Exam (November 5, 2025)
- The examination is written and graded by a panel of examiners without knowing examinees' identities. To pass, an applicant must show proficiency in each tested subject; the examination is designed so that a grade of 70 percent in each subject is passing. The ten examinations closest to passing in each part are automatically regraded.Procedures for Preparation and Grading of the Nonattorney Examination (adopted 1995; amended November 22, 2019, and May 3, 2022)
- An applicant who passes must be sponsored by at least two persons already admitted to practice before the Court (the Court may accept fewer) and undergoes a character and fitness review that may include requests for background information, sponsorship letters and a remote interview.Tax Court Rule 200, Admission to Practice and Periodic Registration Fee · Guidance for Practitioners (admission of attorneys and nonattorneys; prior examinations) · Press Release of May 5, 2025, announcing the November 5, 2025, nonattorney examination
- A failing applicant may request copies of his or her answers and scores within 60 days of the Court's notice; results are reconsidered only for a clerical scoring error, on a request received within 90 days; and an applicant may sit for the examination any number of times.Procedures for Preparation and Grading of the Nonattorney Examination (adopted 1995; amended November 22, 2019, and May 3, 2022)
- The Court's fee schedule lists $150 for an application for the nonattorney examination and $50 for original admission to practice.Court Fees (filing, admission, nonattorney examination, copy and witness fees)
- The Court publishes copies of its 2025, 2023 and 2021 examinations on its Guidance for Practitioners page. Use them to learn the format; this course's questions are original.Guidance for Practitioners (admission of attorneys and nonattorneys; prior examinations) · 2025 Nonattorney Exam (November 5, 2025) · 2023 Nonattorney Exam · 2021 Nonattorney Exam (November 17, 2021)
- On May 26, 2026 the Court proposed restyling Title XX. Among other changes, the proposal would have the Court give the examination periodically rather than at least every two years, close the nonattorney route to anyone who is or ever was admitted to a bar, and require sponsors to use a new Letter of Recommendation (Form 19). As of November 9, 2026 the Court's website showed no adoption.Announcement and Notice of Proposed Amendments to Title XX, Practice Before the Court (May 26, 2026) · Comments and Suggestions (proposed and adopted amendments to the Rules)
Syllabus
24 lessons, 242 practice questions and 2 timed practice exams.
Orientation
The nonattorney examination
What Rule 200 requires, what the examination covers and how it is graded, which rules and law this course teaches, and how to write the short answers the examiners grade.
- The nonattorney examinationFree sample35 min
Tax Court Practice and Procedure (25%)
The Court and its jurisdiction
The Tax Court as an Article I court, its judges and opinions, and the cases it can hear: deficiencies, collection due process, passports, innocent spouse relief, interest abatement, whistleblower awards, declaratory judgments and other special actions.
- The Tax Court, its judges and its decisions(included with the course)45 min
- Deficiency jurisdictionFree sample55 min
- Collection due process and passport certification cases(included with the course)50 min
- Innocent spouse relief and the Court's special jurisdictions(included with the course)55 min
From petition to appeal
Petitions, pleadings, small tax cases and representation; motions, discovery, admissions and stipulations; trial, burden of proof, decisions, posttrial motions and appeals.
- Petitions, pleadings, representation and small tax cases(included with the course)50 min
- Motions, discovery, admissions and stipulations(included with the course)55 min
- Trial, burden of proof, decisions and appeals(included with the course)60 min
Federal Rules of Evidence (25%)
The Federal Rules of Evidence in the Tax Court
How the Federal Rules of Evidence apply in Tax Court trials: rulings and objections, judicial notice, presumptions, relevance, witnesses, opinions and experts, hearsay, authentication, original documents and privileges.
- The evidence framework, judicial notice, presumptions and relevance(included with the course)50 min
- Witnesses, examination and impeachment(included with the course)50 min
- Opinion and expert testimony(included with the course)45 min
- Hearsay and its exceptions(included with the course)60 min
- Documents, authentication, original writings and privileges(included with the course)55 min
Federal Taxation (40%)
Sources of tax law, income and timing
The constitutional basis, structure and history of the Internal Revenue Code, regulations and their review after Loper Bright, judicial doctrines; gross income and exclusions; accounting methods and the timing of income and deductions.
- Sources of federal tax law and how courts interpret them(included with the course)50 min
- Gross income and exclusions(included with the course)60 min
- Accounting periods, methods and the timing of income and deductions(included with the course)55 min
Deductions, losses and property transactions
Business deductions and losses, personal deductions and their limits, and the taxation of property: basis, amount realized, character, and nonrecognition transactions.
- Business deductions and losses(included with the course)60 min
- Personal deductions, charitable contributions and casualty losses(included with the course)60 min
- Property transactions, basis and nonrecognition(included with the course)60 min
Entities, estate and gift tax, and tax procedure
Corporations, S corporations, partnerships and LLCs; the estate and gift taxes; assessment, limitation periods, refunds, collection, interest and penalties.
- Corporations, S corporations, partnerships and LLCs(included with the course)60 min
- Estate and gift taxation(included with the course)60 min
- Returns, limitation periods, refunds, collection, interest and penalties(included with the course)60 min
Legal Ethics (10%)
Legal ethics
Rule 201's adoption of the ABA Model Rules, explained in our own words: the client relationship, fees, confidentiality and conflicts; candor to the Court, fairness to the other side, withdrawal, limited appearances and discipline under Rule 202.
- Ethics I: the client relationship(included with the course)50 min
- Ethics II: duties to the Court, the other side and the profession(included with the course)50 min
Practice exams
- Practice Examination 177 questions · 240 minutesIncluded with the course
- Practice Examination 277 questions · 240 minutesIncluded with the course
Free official resources
Use these alongside the course. They are free, and they are the final word.
- Guidance for Practitioners (U.S. Tax Court)The Court's admissions page: Rule 200, the examination procedures and statistics, and the prior examinations.
- 2025 Nonattorney ExamThe most recent examination (November 5, 2025). Work through it under timed conditions after finishing this course.
- 2023 Nonattorney ExamA second full examination in the same two-session format.
- 2021 Nonattorney ExamThis examination shows suggested minutes for each question, a useful guide to pacing.
- Procedures for Preparation and Grading of the Nonattorney ExaminationSubjects and weights, the 70 percent standard, regrading, and post-examination rights.
- Press Release of May 5, 2025 (announcement of the 2025 examination)The most recent official description of the examination's delivery, sessions, timing and recommended study materials.
- Tax Court Rules of Practice and Procedure (complete text)The Rules as amended through August 2024, in force on November 9, 2026. Read Titles I to XX in full at least once.
- Proposed amendments to Title XX (May 26, 2026)Proposed changes to Rules 200 to 202. Check the Court's News and Announcements page for whether they are adopted.
- News and Announcements (U.S. Tax Court)The next examination will be announced here at least six months in advance.
- Internal Revenue Code, Title 26 (Office of the Law Revision Counsel)The official Code, current through Public Law 119-138 (November 3, 2026). The Court recommends studying the Code itself.
- Federal Rules of Evidence (December 1, 2025)The official text of the Rules of Evidence, with their history notes.
- ABA Model Rules of Professional ConductThe official text the Court adopts in Rule 201(a). It is copyrighted; read it at the source.
- Statistical Information, Nonattorney ExaminationThe Court's figures for every examination since 2000.
Lumenary Prep is not affiliated with or endorsed by the United States Tax Court. Admission to practice is decided only by the Court. The Model Rules of Professional Conduct are copyrighted by the American Bar Association; this course explains them in its own words and links to the official text. Every source this course cites.