RULE 200. ADMISSION TO PRACTICE AND PERIODIC REGISTRATION FEE
- (a) Qualifications:
- (1) General: An applicant for admission to practice before the
Court must establish to the satisfaction of the Court that the
applicant is of good moral character and repute and is possessed of
the requisite qualifications to represent others in the preparation
and trial of cases. In addition, the applicant must satisfy the
further requirements of this Rule
200.
- 1(2) Attorneys: An attorney at law may be admitted to practice
upon filing with the Admissions Clerk a completed application
accompanied by a fee to be established by the Court, see Appendix II, and a current certificate from the
Clerk of the appropriate court, showing that the applicant has been
admitted to practice before and is a member in good standing of the
Bar of the Supreme Court of the United States, or of the highest or
appropriate court of any State or of the District of Columbia, or
any commonwealth, territory, or possession of the United States. A
current court certificate is one executed within 90 calendar days
preceding the date of the filing of the application.
- 2(3) Other Applicants: An applicant, not an attorney at law,
must file with the Admissions Clerk a completed application
accompanied by a fee to be established by the Court. See Appendix II. In addition, such an applicant, as
a condition of being admitted to practice, must give evidence of
the applicant's qualifications satisfactory to the Court by means
of a written examination given by the Court, and the Court may
require such person, in addition, to give similar evidence by means
of an oral examination.
- (b) Application: An application for admission to practice
before the Court must be on the form provided by the Court.
Application forms and other necessary information will be furnished
upon request addressed to the Admissions Clerk, United States Tax
Court, 400 Second St., N.W., Washington, D.C. 20217.
- (c) Sponsorship: An applicant for admission by examination must
be sponsored by at least two persons theretofore admitted to
practice before this Court, and each sponsor must send a letter of
recommendation directly to the Admissions Clerk of the Court, where
it will be treated as a confidential communication. The sponsor
shall send this letter promptly after the applicant has been
notified that he or she has passed the written examination required
by paragraph (d). The sponsor shall state fully and frankly the
extent of the sponsor's acquaintance with the applicant, the
sponsor's opinion of the moral character and repute of the
applicant, and the sponsor's opinion of the qualifications of the
applicant to practice before this Court. The Court may in its
discretion accept such an applicant with less than two such
sponsors.
- (d) Written Examinations: Written examinations, for applicants
other than attorneys at law, will be held no less often than every
two years. By public announcement at least six months prior to the
date of the examination, the Court will announce the date and time
of such examination. The Court will notify each applicant, whose
application is in order, of the time and place at which the
applicant is to be present for examination, and the applicant must
present that notice to the examiner as authority for taking such an
examination.
- (e) Checks and Money Orders: Where the application fee is paid
by check or money order, it shall be made payable to the order of
the "Clerk, United States Tax Court".
- (f) Admission: Upon approval of an application for admission
and satisfaction of the other applicable requirements, an applicant
will be admitted to practice before the Court upon taking and
subscribing the oath or affirmation prescribed by the Court. Such
an applicant shall thereupon be entitled to a certificate of
admission.
- (g) Change of Address: Each person admitted to practice before
the Court shall promptly notify the Admissions Clerk of any change
in office address for mailing purposes. See also Rule 21(b)(4) regarding the filing of a separate
notice for each docket number in which such person has entered an
appearance.
- (h) Corporations and Firms Not Eligible: Corporations and firms
will not be admitted to practice or recognized before the Court.
- (i) Periodic Registration Fee:
- (1) Each practitioner admitted to practice before the Court
shall pay a periodic registration fee. The frequency and amount of
such fee shall be determined by the Court, except that such amount
shall not exceed $30 per calendar year. The Clerk of the Court
shall maintain an Ineligible List containing the names of all
practitioners failing to comply with the provisions of this Rule.
No practitioner shall be permitted to commence a case in the Court
or enter an appearance in a pending case while on the Ineligible
List. The name of any practitioner appearing on the Ineligible List
shall not be removed from the List until the currently due
registration fee has been paid and all arrearages have been made
current. The periodic registration fee must be paid by all persons
admitted to practice before the Court, whether or not engaged in
private practice. As to forms of payment, see Rule 11.
- (2) The fees described in Rule
200(i)(1) shall be used by the Court to employ independent
counsel to pursue disciplinary matters.
1The amendment is effective as of June 30, 2003.
2The amendment is effective as of June 30, 2003.
Back to Tax Court Rules Table of
Contents
