Do you need a law degree to represent a person in the U.S. Tax Court

However, both attorneys and non-attorneys must pass an exam administered by the Tax Court. To give you some idea about the difficulty of the exam, please read The Tax Court Exam, by Jay Starkman, on the Tax Court website: http://www.starkman.com/taxcourt/taxcourt.html

If you elect to represent yourself, it is called pro se. Pro se representation includes filing a petition and going before the judge to present your case. You must still abide by the United States Tax Court Rules of Practice and Procedure. Please access the following link for the complete document: http://www.ustaxcourt.gov/rules.htm