What Are the Requriments to Be a Tax Attorney?
Tax attorneys are those attornys whose expertise in the tax code makes them a valuable asset to individual and business taxpayers. Usually tax attorneys choose tax law as their focus in law school and participate in programs that help them develop skills and experience. Like every attorney, however, the principle requirement is certification by a state bar association. The Internal Revenue Service allows bar-certified attorneys to represent clients in tax disputes.
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Education
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Although it's still possible for an attorney to learn the profession by apprenticeship, every state requires an attorney to earn a Juris Doctorate (J.D.) degree by completing a three-year law school program. The American Bar Association (ABA) maintains a list of accredited schools whose degrees count toward this requirement. As part of education, some schools offer their students participation in tax clinics for low income individuals, providing community service and valuable experience.
Bar Exam and Certification
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To be a licensed attorney in any field requires passage of the multi-state bar examination and the local bar exam for a particular state. The bar exam is given once per year, usually in July. Although law school is helpful in passing the bar, bar passage is not the top priority of law school education. Most students find it necessary to do additional preparatory work for the exam. Passing the bar is the greatest hurdle to professional certification, but not the only one. Assuming successful completion of law school and passage of the bar, a prospective lawyer is still subject to review by the state bar association for good character and ethical conduct. After a thorough background check, the bar association decides whether or not to certify.
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Section of Taxation
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The American Bar Association maintains several sections, each devoted to a specialty of law. While membership in the ABA Section of Taxation is not mandatory to practice tax law, it does provide access to many other top tax lawyers and publications. Through committees and section meetings, the ABA sections help set national standards in each area of legal practice, and are a valuable resource for discussion and information.
Continuing Legal Education (CLE)
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Each state has its own continuing education requirements. All, however, require that attorneys continually update their knowledge of the law in order to remain active members of the state bar. This continuing education comes in the form of seminars and lectures as well as more formal class study. Today, CLE material can be downloaded or streamed over the internet. The ABA Section of Taxation provides its members with CLE materials and credits towards their state bar association requirements.
Areas of Expertise
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To be a successful tax attorney requires vast knowledge about federal taxation. This includes mastery of the tax code, which is revised annually, and of the documents necessary to create and file tax returns, since much of a tax attorney's work is involved in audits and tax disputes. Some attorneys might also sub-specialize in state tax law, where the rules can differ from the federal code.Those who practice business or corporate taxation should also be familiar with the forms, laws, terms, and procedures specific to business entities.
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