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Tax Court may prescribe”. Accordingly, this Court has “over many
years developed a comprehensive set of Rules which are designed
and calculated to increase our efficiency in adjudicating genuine
tax disputes.” Blum v. Commissioner, 86 T.C. 1128, 1131 (1986).1
Rule 24(a)(4) provides:
No entry of appearance by counsel not admitted to
practice before this Court will be effective until
counsel shall have been admitted, but counsel may be
recognized as counsel in a pending case to the extent
permitted by the Court and then only where it appears
that counsel can and will be promptly admitted. For
the procedure for admission to practice before the
Court, see Rule 200.
Rule 200 restricts admission to practice before the Tax
Court to two classes of persons: (1) Attorneys 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; and (2) applicants, not attorneys at law, who pass
a written examination given by the Tax Court as well as an
additional oral examination if required by the Court. This Court
has stated: “The requirement that only qualified persons are
permitted to represent litigants before this Court is for the
protection of litigants by insuring that only persons able to
properly represent a party appear for him.” Cupp v.
1 Section 7452 specifically provides that the taxpayer shall be
represented in accordance with the Rules of Practice and
Procedure prescribed by this Court. See sec. 301.7452-1, Proced.
& Admin. Regs. Section 7452 further provides that “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.”
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Last modified: May 25, 2011