Exam FAQs

Nonattorney Circular 230 professionals may represent clients administratively at all levels within the Internal Revenue Service, but may not sign petitions or represent clients in the Tax Court without passing the written nonattorney Tax Court admission examination.

Under Tax Court Rule 200, to be admitted as a Tax Court practitioner, nonattorneys must pass the challenging written admission examination, complete an Application for Admission to Practice for Nonattorneys, undergo a Character and Fitness review, be sponsored by two members of the Tax Court bar, subscribe an oath or affirmation, and pay a registration fee. The applicant must be of “good moral and professional character” and possess the “requisite qualifications to provide competent representation before the Court” according to the Tax Court rules.

The sponsor names are required when you pass the exam (as part of the Application for Admission to Practice for Nonattorneys).  The sponsors must provide a letter directly to the Admissions Clerk, according to the instructions provided in the results notification.

With the 2025 exam the immigration status of the applicant mattered, and one person was unable to take the exam because the approved green card was not yet in their possession.  If you have any questions about your particular situation and whether you can sit for this exam, please contact Admissions at the Tax Court (https://ustaxcourt.gov/directory/).

The exam is generally held every other year, but the pandemic postponed the November 2020 exam to 2021.  It was last held on 11/5/25; the 2025 fee was $150 payable to the Tax Court and a separate $100 fee payable to ExamSoft for the software necessary to take the virtual exam.  Watch their website (https://exam.ustaxcourt.gov/) for a press release announcing the exam date and details 6 months before the next exam, which is projected to be in November 2027.

Very much so, with pass rates typically in the 5-19% range.  The Tax Court now provides statistics on its website https://ustaxcourt.gov/files/documents/Statistics_2026_Nonattorney_Exam.pdf

2025:  167 took the exam and 12 passed, 8.38% pass rate (12 our students)

2023:  163 took the exam and 10 passed, 6.13% pass rate (9 our students)
2021: 161 took the exam and 19 passed, 11.8% pass rate (15 our students)
2018: 143 took the exam and 22 passed, 15.38% pass rate (20 our students)
2016: 119 took the exam and 16 passed, 13.45% pass rate (12 our students)
2014: 126 took the exam and 23 passed, 18.25% pass rate (19 our students)
2012: 77 took the exam and 11 passed, 14.29% pass rate (all 11 our students)
2010: 83 took the exam and 8 passed, 9.64% pass rate (all 8 our students)
2008: 54 took the exam and 8 passed, 14.81% pass rate (7 our students)
2006: 58 took the exam and 6 passed, 10.34% pass rate (all 6 our students)
2004: 72 took the exam and 4 passed, 5.56% pass rate
2002: 47 took the exam and 7 passed, 14.89% pass rate (3 our students)
2000: 102 took the exam and 17 passed, 16.67% pass rate (including the course developer)

No, you must pass the entire exam at one sitting with a score of 70% or better for each of the 4 sections.

Since 2006, over 4 hours the Tax Court exam tests competence in these subject areas.  The 11/5/25 exam consisted of two two-hour sessions with a  short comfort break in between:

Part 1:

Federal Taxation (40%) tests information contained in the Internal Revenue Code and its regulations, along with recent Tax Court and other tax-related court decisions.  Many tested topics go beyond what the tax professional routinely sees in practice.  This resource was provided by the US Tax Court in its 5/5/25 press release:  https://uscode.house.gov/download/download.shtml

Legal Ethics (10%) tests information contained in the American Bar Association’s Model Rules of Professional Conduct, including practitioner conflicts of interest and imputed disqualification. This resource was provided by the US Tax Court in its 5/5/25 press release:  https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/

Part 2:

Tax Court Rules of Practice and Procedure (25%) tests information contained in the Tax Court’s Rules of Practice & Procedure, including areas of court jurisdiction. This resource was provided by the US Tax Court in its 5/5/25 press release:  https://www.ustaxcourt.gov/rules.html

Evidence (25%) tests information contained in the Federal Rules of Evidence, including evidentiary applications in the courtroom. The questions generally pose courtroom scenarios that require the applicant to recognize the issue and apply the relevant rules.  This resource was provided by the US Tax Court in its 5/5/25 press release:  https://uscode.house.gov/view.xhtml?path=/prelim@title28/title28a/node230&edition=prelim

Determining how and what to study can be daunting as the topics tested cover broad areas of knowledge. We guide you in the process and focus your attention on the topics most likely to be tested.

Our almost 25 year track record of success speaks for itself; more than 82% of those who passed the Tax Court exam since we began offering Preparing the Practice before the US Tax Court in the 2002 exam cycle passed this exam with our assistance.  Our practice exam, which will be given remotely before our October review class, allows you to take a timed test under anticipated exam conditions, which is crucial in finalizing your test taking strategy.  We continually bring innovations to our program each cycle with live and on demand webinars, recorded class session videos, timely review quizzes, assignment modules and other content.  We update all materials before each exam cycle to provide the most current tax laws and procedures, including recently litigated court cases.

Attending the live sessions gives you the opportunity to work with other students who are taking this rigorous examination, and to meet with our USTCP mentors and instructors. Our private Forum gives you the opportunity to ask your exam questions and to communicate with other students.

If you want to study on your own you will find suggestions on SELF STUDY page of this website.

We offer access to online content, some of which is available when you register if you want to start your studies before we begin on November 2, 2026, including:  

• Previously recorded videos and webinars focusing on specific content 
• Recordings of live class sessions after they are held
• Assignment modules on each exam topic based on the 2025 text which allow you to begin your studies if you wish
• Guidance on how to read court cases for your studies, and synopses of relevant cases throughout the cycle
• Guidance on study techniques.
• We hold live classes in 2027 (3 days each in May and July plus a review class prior to the exam) where you’ll meet other students, USTCP mentors and instructors as you focus on learning what you need to know for this exam.
• The comprehensive updated written texts will be available in May 2027.
• Remote practice exam to simulate the exam experience is given prior to the review session.
• Throughout the exam cycle (November through October) we’ll hold optional 10 Zoom sessions with students.
• Our private Forum gives you the opportunity to connect with other students to ask questions or share study guidance and tips.

For most people, registering early provides the best chance for success and an early bird price, but the challenging exam has been passed with 3 months or less of study.  Use the prior exam questions available on this website to see the exam format and tested topics as you make this decision.  We are unable to say how much time it will take you to prepare, but we will do all we can to help you be ready if you want to join us.  Registration for the 2027 exam cycle opens in early summer 2026.