Why is this important to you?
We can fight further and negotiate harder for you because we are in the position of being able to defend your rights all the way to tax court. Most other tax resolution firms can only represent you through appeals. If you lose your administrative appeal with the IRS with those firms, you are faced with either hiring another professional (and paying him or her to get up to speed on your case) or accepting defeat.
Kevin C. Huston, EA, USTCP
A United States Tax Court Practitioner (USTCP) is a non-attorney who has passed the US Tax Court Exam. The US Tax Court Exam is offered only once every two years at the Tax Court in Washington, DC. It is an extremely difficult exam, consisting of four parts: Federal Rules of Evidence, Tax Court Rules and Procedures, Legal Professional Ethics, and Substantive Tax Law.
Internal Revenue Code Section 7452 instituted the Tax Court Exam in 1942 - with the first exam being taken in 1943 - since that time, only about 300 people have passed the exam and been admitted to practice in Tax Court with the same standing as a tax attorney.
In November 2012, Kevin C. Huston passed the U.S. Tax Court exam and is eligible to represent taxpayers before the Tax Court.
Tax Court Origins
After the 16th amendment added the income tax to the U.S. Constitution in 1913, it soon became apparent that there would be disputes between taxpayers and the IRS. The Revenue Act of 1924 created the Board of Tax Appeals (BTA) as the forum where these disputes could be heard prior to payment of the tax in controversy. In 1942, the BTA's name was changed to the Tax Court of the United States.
The Tax Court is the preferred forum for handling tax controversies, even though most cases are settled before trial. Filing a petition may offer another opportunity to meet with an IRS Appeal Officer; unless the case was previously fully considered by Appeals and the deficiency notice issued by that office, most docketed cases are sent to Appeals first for resolution.
Remember, all legacy individuals enrolled under Circular 230 (EAs, CPAs and attorneys) can represent taxpayers before the IRS Appeals Division, even once the case is docketed with the Tax Court. Only a practitioner admitted to practice before the Court is permitted to file a Tax Court petition or to enter any appearance on the taxpayer's behalf.