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The biggest challenge for nonattorney practitioners taking the U.S. Tax Court's examination that will allow them to practice before the Court is learning to think like what they are not—lawyers.  CPAs, EAs and others can usually master the tax knowledge necessary, but the all-important evidence section of the exam trips up many applicants who don't have a legal background that would leave them well versed in the rules of evidence, as well as the language of legal practice, according to Sherrill L. Gregory, EA and M.B.A., in a recent issue of the Journal of Tax Practice and Procedure.  A nonattorney who has herself passed the exam, Ms. Gregory has developed a course to help others prepare for this rigorous exam.  In fact, three of the seven who passed the exam in 2002 used her course to prepare.  Gregory emphasizes that current knowledge of tax issues is the critical foundation that must show through in all four sections of the exam.  But, a good understanding of legal procedure can help candidates make the leap to success.  She advises studying recent Tax Court decisions to understand the language and thinking of tax case law.  Her advice ranges from the technical to the highly practical.  For example, she notes that the handwritten exam will require applicants to fill up many pages of blue books with essay answers.  In a world driven by keyboards, it is wise to practice writing long passages by hand to be ready for this grueling test.  She points out that form and grammar are far less important than showing the knowledge required.  Bullet lists work fine and complete sentences are not absolutely required, she notes.

A bonus companion article by Claudia Hill, EA, ATA, M.B.A., editor in chief of the Journal of Tax Practice and Procedure and a panelist on the most recent IRS Tax Talk webcast, features the results of several interviews with nonattorney practitioners who have passed the exam.  All say to be prepared to study hard—500 to 1,000 hours of prep.  All also point out that merely preparing for the exam will make you a better practitioner even if you miss the mark on the first try.  To read this insightful 8-page article, click here.