United States Tax Court
Rules
TITLE XX
PRACTICE BEFORE THE COURT
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.
(2) Attorneys. An attorney at law may be admitted to practice
upon filing with the Admissions Clerk a completed application
accompanied by a fee of $ 25 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.
(3) Other applicants. An applicant, not an attorney at law,
must file with the Admissions Clerk a completed application
accompanied by a fee of $ 25. 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. Any person who has thrice failed to
give such evidence by means of such written examination shall not
thereafter be eligible to take another examination for admission.
(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 time
and place 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.
Rule 201. Conduct of Practice Before the Court
(a) General. Practitioners before the Court shall carry on
their practice in accordance with the letter and spirit of the
Model Rules of Professional Conduct of the American Bar
Association.
(b) Statement of employment. The Court may require any
practitioner before it to furnish a statement, under oath, of the
terms and circumstances of his or her employment in any case.
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.
Rule 201. Conduct of Practice Before the Court
(a) General. Practitioners before the Court shall carry on
their practice in accordance with the letter and spirit of the
Model Rules of Professional Conduct of the American Bar
Association.
(b) Statement of employment. The Court may require any
practitioner before it to furnish a statement, under oath, of the
terms and circumstances of his or her employment in any case.
OTHER PROVISIONS:
Model Rules of Professional Conduct. The American Bar
Association adopted Model Rules of Professional Conduct on August
2, 1983.
Rule 202. Disqualification, Suspension, or
Disbarment
(a) General. The Court may deny admission to its Bar to, or
suspend, or disbar, any person who in its judgment does not
possess the requisite qualifications to represent others, or who
is lacking in character, integrity, or proper professional
conduct. Upon the conviction of any practitioner admitted to
practice before this Court for a criminal violation of any
provision of the Internal Revenue Code or for any crime involving
moral turpitude, or where any practitioner has been suspended or
disbarred from the practice of his or her profession in any State
or the District of Columbia, or any commonwealth, territory, or
possession of the United States, the Court may, in the exercise
of its discretion, forthwith suspend such practitioner from the
Bar of this Court until further order of Court; but otherwise no
person shall be suspended for more than 60 days or disbarred
until such person has been afforded an opportunity to be heard. A
Judge of the Court may immediately suspend any person for not
more than 60 days for contempt or misconduct during the course of
any trial or hearing.
(b) Disciplinary proceedings.
(1) Referral to counsel. When misconduct or allegations of
misconduct which, if substantiated, would warrant discipline of a
practitioner shall come to the attention of the Court, whether by
complaint or otherwise, and the applicable procedure is not
otherwise mandated by these Rules (see paragraph (a) of this
Rule), the Court, in its discretion, may refer the matter to
counsel to the Court (appointed pursuant to the provisions of
paragraph (d) of this Rule) for investigation and the prosecution
of a formal disciplinary proceeding or the formation of such
other recommendation as may be appropriate.
(2) Investigation and recommendation. If counsel concludes
after investigation and review that a formal disciplinary
proceeding should not be initiated against the practitioner
because sufficient evidence is not present, or because there is
pending another proceeding against the practitioner, the
disposition of which in the judgment of the counsel should be
awaited before further action by this Court is considered, or for
any other valid reason, then counsel shall file with the Court a
recommendation for disposition of the matter, whether by
dismissal, admonition, deferral, or otherwise, setting forth the
reasons therefor.
(3) Initiation of proceedings. To initiate formal disciplinary
proceedings, the Court shall enter an order (or, where counsel is
appointed, such counsel shall obtain an order of the Court upon a
showing of probable cause) requiring the practitioner to show
cause within 30 days after service of that order upon that
practitioner, why the practitioner should not be disciplined.
(4) Hearing. Upon the practitioner's answer to the order to
show cause, if any issue of fact is raised or the practitioner
wishes to be heard in mitigation, then this Court shall set the
matter for prompt hearing before one or more Judges of this
Court. However, if the disciplinary proceeding is predicated upon
the complaint of a Judge of this Court, then the hearing shall be
conducted before a panel of three other Judges of this Court
appointed by the Chief Judge.
(5) Right to counsel. In all proceedings conducted under the
provisions of this Rule, the practitioner shall have the right to
be represented by counsel.
(c) Reinstatement.
(1) After disbarment or suspension. A practitioner suspended
for 60 days or less shall be automatically reinstated at the end
of the period of suspension. A practitioner suspended for more
than 60 days or disbarred may not resume practice until
reinstated by order of this Court.
(2) Hearing on application. A petition for reinstatement by a
disbarred or suspended practitioner under this Rule shall be
filed with the Court. Upon receipt of the petition, the Court may
promptly refer the petition to counsel and shall assign the
matter for prompt hearing before one or more Judges of this
Court. However, if the disciplinary proceeding was predicated
upon the complaint of a Judge of this Court, then the hearing
shall be conducted before a panel of three other Judges of this
Court appointed by the Chief Judge. The Judge or Judges assigned
to the matter shall, as promptly as the Court's business shall
permit, schedule a hearing at which the practitioner shall have
the burden of demonstrating by clear and convincing evidence that
the practitioner has the moral qualifications, competency and
learning in the law required for admission to practice before
this Court and that the practitioner's resumption of such
practice will not be detrimental to the integrity and standing of
the Bar or to the administration of justice, or subversive of the
public interest.
(3) Successive petitions. No petition for reinstatement under
this Rule shall be filed within 1 year following an adverse
decision upon a petition for reinstatement filed by or on behalf
of the same person.
(d) Presentation to the Court. When counsel is to be appointed
pursuant to this Rule to investigate allegations of misconduct or
prosecute disciplinary proceedings or in conjunction with a
reinstatement petition filed by a practitioner, this Court shall
appoint as counsel to the Court a member of the Bar of this Court
who is a resident of or who practices in the same Federal
judicial circuit (see 28 U.S.C. Section 41), except the Federal
Circuit, as the Federal judicial circuit which includes the
practitioner's place of residence or practice. The practitioner
may move to disqualify a person so appointed for cause, for
example, if such person is or has been engaged as an adversary of
the practitioner in any matter. Counsel, once appointed, may not
resign unless permission to do so is given by the Court.
(e) Jurisdiction. Nothing contained in this Rule shall be
construed to deny to this Court such powers as are necessary for
the Court to maintain control over proceedings conducted before
it, such as proceedings for contempt under Code Section 7456.
Rule 203--209. [Reserved]
