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To: scottteng

Practice in federal courts

Enrolled agent status does not automatically allow the enrollee to practice before the United States Tax Court. That practice is limited to members of the Bar of the Court.

The Internal Revenue Code states, “No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.” Bar membership for non-attorneys requires that the applicant pass a Tax Court examination. Attorneys are admitted to the Bar of the Tax Court without having to take the examination.


8 posted on 02/23/2014 11:03:37 AM PST by tired&retired
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To: tired&retired

“Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights”
Quote from the IRS web site I cited in the original post tax matters only tax court is very different from other federal courts.


12 posted on 02/23/2014 12:23:36 PM PST by scottteng (Tax government employees til they quit and find something useful to do)
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