Attorney====>>>EA


L

Louis Wysocki

Facts:

1) Attorney is licensed by State of California and admitted
to U.S. Tax Court.

2) Attorney moves to another state but does not petition for
membership to the new state bar/does not sit for bar exam
in new state.

Questions:

1) Can the attorney represent clients in the new state before
the U.S. Tax Court (using existing U.S. Tax Court bar
number)??

2) If not, would the attorney be required to take and pass
the Enrolled Agent exam??

Thanks for your responses in advance.

Louis Wysocki
 
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D

Dick Adams

Louis Wysocki said:
Facts:
1) Attorney is licensed by State of California and admitted
to U.S. Tax Court.
2) Attorney moves to another state but does not petition for
membership to the new state bar/does not sit for bar exam
in new state.
A good question is: Why not file for reciprocity?
Questions:
1) Can the attorney represent clients in the new state before
the U.S. Tax Court (using existing U.S. Tax Court bar
number)??
The general rule is that once you are admitted to practice
before a federal court, agency, etc., it no longer matters
where you live.

Tax Court Rule 200. Admission to Practice ....
(a) Qualifications.
(2) ..... 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. ....
2) If not, would the attorney be required to take and pass
the Enrolled Agent exam??
NO - Neither the CPA exam nor the EA exam is relevant to
practice before the Tax Court.
 
H

Helen P. OPlanick EA

2) If not, would the attorney be required to take and pass
the Enrolled Agent exam??
EAs cannot represent to Tax Court unless they pass the TC
exam.

Helen, EA in PA
Member of The Tax Gang
Director, National Assoication of Enrolled Agents
Immediate Past President, PA Society of Enrolled Agents
 
D

Dave Woods

Louis Wysocki said:
Facts:

1) Attorney is licensed by State of California and admitted
to U.S. Tax Court.

2) Attorney moves to another state but does not petition for
membership to the new state bar/does not sit for bar exam
in new state.

Questions:

1) Can the attorney represent clients in the new state before
the U.S. Tax Court (using existing U.S. Tax Court bar
number)??

2) If not, would the attorney be required to take and pass
the Enrolled Agent exam??
1) No idea.
2) What would the EA designation have to do with
representing someone at the Tax Court? Anyone who passes
that exam who isn't an attorney can be admitted to that
court.
 
S

Stuart Bronstein

Louis said:
Facts:

1) Attorney is licensed by State of California and admitted
to U.S. Tax Court.

2) Attorney moves to another state but does not petition for
membership to the new state bar/does not sit for bar exam
in new state.

Questions:

1) Can the attorney represent clients in the new state before
the U.S. Tax Court (using existing U.S. Tax Court bar
number)??
Yes. He's been admitted to that court and he can continue
to practice in that court even if he's living in a state
where he's not licensed.

That's also true of many federal courts, which will admit
someone to practice if they are licensed in any US
jurisdiction.

Stu
 
S

Stuart Bronstein

A good question is: Why not file for reciprocity?
Two reasons. First, with respect to federal practice
reciprocity may not be needed. The federal courts I'm
aware of allow anyone to practice there if they are
admitted in any state.

With respect to state practice, California doesn't
give reciprocity to anyone, and so California lawyers
don't get reciprocity from any other states (except
the ones that allow anyone licensed in any other state
to easily or automatically admitted).

Stu
 
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D

D. Stussy

Louis said:
Facts:

1) Attorney is licensed by State of California and admitted
to U.S. Tax Court.

2) Attorney moves to another state but does not petition for
membership to the new state bar/does not sit for bar exam
in new state.

Questions:

1) Can the attorney represent clients in the new state before
the U.S. Tax Court (using existing U.S. Tax Court bar
number)??
I don't see why not as long as he remains in good standing
in CA. The requirement is generally that he remain an
attorney SOMEWHERE, and it need not be where he is now as
far as the FEDERAL courts are concerned.
2) If not, would the attorney be required to take and pass
the Enrolled Agent exam??
Note that the EA license does not grant permission to
practice before the Tax Court, but would otherwise cover all
other practice before the IRS and most likely the states as
well. The Tax Court has its own, separate examination.
 
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T

Timothy E. Kelly, Esq.

Stuart Bronstein said:
Louis Wysocki wrote:
Yes. He's been admitted to that court and he can continue
to practice in that court even if he's living in a state
where he's not licensed.

That's also true of many federal courts, which will admit
someone to practice if they are licensed in any US
jurisdiction.
Exactly correct. The Tax Court and the Court of Claims
require admission to their respective bars which require
only admission in any US jurisdiction.

Any federal court, and most state courts, will allow an
appearance on a case by case basis. It is called Pro Hac
Vice and is a formality.

Timothy E. Kelly, Esq.
Certified Specialist Taxation Law
State Bar of California
Board of Legal Specialization
 

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