I stopped beating this drum because no one listened, so here’s a spoiler alert: as the date for the Slaughter of the Innocents (United States Tax Court Examination for Non-Attorney admission) approaches, I will again agitate for requiring attorneys to pass the exam.

Tune out now if you’re bored or don’t care.

One can style oneself a “tax lawyer” and lead clients down a dead-end street, and all the Tax Court bench can do is commiserate. And it doesn’t require Congress to do anything (thanks be to whatever gods may be, because Congress is so good at not doing…but this is a nonpolitical blog). Just amend Rule 200 to require passing the same exam you give nonattorneys. Put in an annual registration fee for admittees, by all means; clear out the deadwood, hold another Tax Court Judicial Conference. Even require annual CLE (see to what depths I’ve sunk, I who loathe the CLE racket), but spare us orders like Tina Mohr, Docket No. 9510-25, filed 10/29/25.

 Here’s her story: “Regarding the timeline issues, I have been fighting this since 2018, and I finally hired a tax attorney. I presented the letter that I received from the IRS stating I had 90 days to file, and the attorney (No longer at the firm) (Name omitted) noted that the form that H&R Block filed (2018 Injured Spouse), was incorrect, so she submitted the correct form (Innocent Spouse), rather than file with the courts. I was not aware of the process, so I assumed she filed what she needed, and it was all acceptable.” Order, at pp. 3-4.

As this is a blog meant for reading round the family circle, I here cannot adequately express my opinion.

Of course, Ch J Patrick J. (“Scholar Pat”) Urda’s hands are statutorily tied. As Tina is about 1900 days later with the SND petition, and about 600 days late with the innocent spousery, even if the Supremes pulled a blanket Boechler, the two-hurdle equitable tolling would put paid to Tina’s case. No extraordinary circumstances (fire, flood, pandemic, terrorist attack) shown here, and no showing Tina diligently pursued rights. But a prompt petition, which should be automatic at the intake interview unless the client is way too late, is the only safe approach.

Ch J Scholar Pat, at least try floating this when you next amend the Rules of Practice and Procecure.