Title: Enrolled agent
Passage: Enrolled agent status does not authorize the enrollee to practice before the United States Tax Court or in any other court. Practice in U.S. Tax Court is limited to members of the Bar of the Court. The Internal Revenue Code states, ``No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.'' Non-attorneys must pass a Tax Court exam for admission to the Bar of the Court. Attorneys are admitted to the Bar of the Tax Court without having to take the Tax Court examination. Practice in other federal courts is generally limited to persons licensed as attorneys.
Question: can an enrolled agent represent a taxpayer in tax court
Answer: no