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It also summarizes the exam’s historical purpose, pass-rate statistics, and success stories from practitioners who studied intensively and overcame personal and professional obstacles.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/successful-journey-to-tax-court-practice/394768/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/successful-journey-to-tax-court-practice/394768.png","ImageObject",300,407,{"name":42,"@type":43},"Pentious","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-29","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Where and when is the nonattorney Tax Court exam offered, and how often is it given?","Question",{"text":62,"@type":63},"The exam is given only in Washington, DC, in even years. The date and time for the November 2020 exam would be announced by press release about six months before the exam.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What does the nonattorney exam cover and what scoring is required to pass?",{"text":67,"@type":63},"The four-hour handwritten exam includes four sections: practice and procedure, evidence, legal ethics, and federal tax. Each section must be passed with a score of 70 percent or better at the same time.",{"name":69,"@type":60,"acceptedAnswer":70},"What happens to exam answers and can an unsuccessful applicant retake the exam?",{"text":71,"@type":63},"If unsuccessful, applicants can request their score sheets and answers in writing within 120 days; otherwise exam answers are destroyed. 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Trovato, EA, USTCP  \n22 N AT I O N A L A S S O C I AT I O N O F E N R O L L E D A G E N T S  \n“This was the most physically and intellectually demanding exam I have ever taken,” reports Amber Gray-Fenner, EA, USTCP, who passed the November 8, 2018, Tax Court exam on her first attempt. She took it because it seemed “like all the people I admired on the Facebook forums for their expertise and the thoroughness of their answers had the letters USTCP behind their names.” She added,“Once I knew I was going to focus on representation in addition to preparation…I knew this was the next logical step after becoming an EA and an NTPI Fellow.” She studied using a professional exam preparation course that provided webinars and other content and she read Tax Court cases during her lunch hours. She concentrated her study efforts daily from July through October 2018.  \nCircular 230 practitioners know you cannot always resolve tax controversies in the Internal Revenue Service administrative processes within the Examination, Collection, and Appeals divisions, but our representation rights are limited by our license. In 1924, the Board of Tax Appeals, now known as the  \nU.S. Tax Court, was created as a taxpayer-friendly opportunity for the taxpayer to have a controversy heard without having toprepay the amount of tax due.  \nEA J O U R NA L S E P T E M B E R / O C T O B E R 2 0 1 9 23  \nBefore 1942, the Tax Court freely admitted both  \nattorneys and certified public accountants (CPAs) to practice, but began to restrict those admitted to practice when the Tax Court transitioned to court status.i Internal Revenue Code §7452 expressly gives nonattorneys the right to represent in the Tax Court by stating,“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.”ii  \nTax Court Rule 200(a)(3) describes the admission process for nonattorneys who satisfy the requirement to prove they are qualified. The candidate must “as a condition of being admitted to practice, satisfy the Court, by means of a written examination given by the Court, that the applicant possesses the requisite qualifications to provide competent representation before the Court.”  \nThe Tax Court exam is given only in Washington, DC, in even years. The date and time of the November 2020 exam will be announced by a press release on their website approximately six months before the exam. The four-hour handwritten exam covers four sections, each of which must be passed with ascore of 70 percent or better, at the same time. The questions include short answer and essay questions, and may ask you for calculations. Topics tested include: practice and procedure (25 percent or 60 minutes), evidence (25 percent or 60 minutes), legal ethics (10 percent or 24 minutes), and federal tax (40 percent or 96 minutes) . The exam is written and graded by a panel of three law professors who are selected based on their specialized knowledge of the subjects to be tested and experience testing legal knowledge.iii The Tax Court does not publish suggested answers, and knowing how and what to study is part of the challenge.  \nIf you are not successful, you can receive your score sheets and answers, as long as you request them in writing not more than 120 days after results are known; otherwise exam answers are destroyed. If you are unsuccessful, you may sit for this exam as many times as you wish, but no part carries forward – you start fresh each attempt and must score 70 percent or better on each topic.  \nIf you pass, you cannot receive your exam answers. You must be sponsored by two members of the Tax Court bar, as described in Tax Court Rule 200(c); subscribe an oath (200(d)); and pay a fee to be admitted to practice. You will be given a unique bar number that identifies you when you file petitions or other pleadings before the Tax Court.  \nThe exam is challenging","cbCaicmVOkJRcP19","https://ap.wps.com/l/cbCaicmVOkJRcP19","pdf",410219,"English","# Nonattorney Tax Court exam overview\n## Admission rights and eligibility\n## Exam format, scoring, and testing topics\n## Results, answers, fees, and repeat attempts\n## Pass-rate statistics (2000-2018)\n## Success stories","[{\"question\":\"Where and when is the nonattorney Tax Court exam offered, and how often is it given?\",\"answer\":\"The exam is given only in Washington, DC, in even years. The date and time for the November 2020 exam would be announced by press release about six months before the exam.\"},{\"question\":\"What does the nonattorney exam cover and what scoring is required to pass?\",\"answer\":\"The four-hour handwritten exam includes four sections: practice and procedure, evidence, legal ethics, and federal tax. Each section must be passed with a score of 70 percent or better at the same time.\"},{\"question\":\"What happens to exam answers and can an unsuccessful applicant retake the exam?\",\"answer\":\"If unsuccessful, applicants can request their score sheets and answers in writing within 120 days; otherwise exam answers are destroyed. Unsuccessful applicants may sit as many times as desired, but no part carries forward and each attempt starts fresh.\"}]","SUCCESSFUL JOURNEY TO TAX COURT - Practice | PDF",1790411409]