Requirements to Become a Tax Attorney

There are education and testing requirements to become an attorney.  To become a tax attorney, the attorney must attend graduate school to earn a Masters of Laws in Taxation.

Representing Taxpayers before the IRS

To have unlimited rights to represent taxpayers before the IRS the individual must be one of the following:

  1. an Enrolled Agent (EA)
  2. a Certified Public Accountant (CPA)
  3. an attorney.

Tax Attorney Education Requirements

  1. 2 years of undergraduate school (60 semester hours)
  2. 4 years of law school (minimum 83 semester hours)
  3. 1 year of graduate school to earn a Master of Laws in Taxation (LL.M.)

Michigan State Bar Exam

The individual must first pass the Multistate Professional Responsibility Exam (MPRE) before he or she can sit for the bar. This exam is 2 hours with 60 multiple choice questions.  The exam is on lawyer’s professional conduct.

The Michigan State Bar Exam is a two day exam.  Day one is composed of 15 state law essay questions.  Day two is composed of 200 multiple choice questions.  A comprehensive variety of law topics will be covered in the Bar Exam.  The passing rate is about 55%.

Michigan Licensing Requirements

Each state has different licensing requirements.  A Tax Attorney can practice in multiple states if they register for a license in each state.  If a Tax Attorney holds a license in one state, he or she may not be able to practice in an other state. There are no additional licensing requirements in Michigan other than passing the bar.

Tax Attorney Continuous Education Requirements

There are no continuous education requirements.

Regulations for Practicing before the IRS

All individuals practicing before the IRS must comply with IRS Circular 230, Regulations Governing Practice before the IRS.