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By Jack H. Smith
Three Forks Voice 

Tudor passes US Tax Court exam

 

September 4, 2019



Earlier this year, Dave Tudor of Three Forks received some phenomenal news through the mail.

Tudor was informed he was one of 22 who passed the 2018 US Tax Court Exam.

According to Tudor who is the owner of Tudor & Associates Inc. in Three Forks, the exam is conducted every two years for Enrolled Agents and Certified Public Accountants that want to be admitted to practice before the U.S. Tax Court. A total of 143 nationwide took the exam in 2018. Since 2000, 881 have taken the exam, with only 122 passing, an average pass rate of 13.85 percent.

"This is a huge honor and sense of accomplishment. As an Enrolled Agent I have full representation authority to represent taxpayers at all levels of IRS and all 50 state taxing authorities. Now I can represent taxpayers in the United States Tax Court against IRS Chief Counsel," he said.

Tudor began a one-year study course in November of 2017.

He had two three-day live sessions and met for a week before the exam in November to go over last-minute questions and simulated exams. Tudor had weekly homework assignments and was able to watch videos on demand that he said helped him with more complicated tax problem calculations. He would study around 20 hours a week at home for the exam.

Tudor was not confident after the test.

"When I walked out of the exam, I knew I had failed. Everyone that passed had the same reaction. We had studied many complicated tax calculations and not one calculation was on the exam. This is how you throw an accountant into panic mode – don't include any calculations on a four-hour exam," he said.

Although the test was in November of 2018, Tudor had to wait until April to receive notification. He received his letter from the Tax Court April 7.

"I had a huge sense of relief when I read the opening sentence, 'We are pleased to inform you....' I sat shocked and processed the letter – I passed the most difficult exam I have taken. I passed 'the beast' first time out. Very few pass this exam their first time. Many have taken two, three, four times and have not passed," he said.

The 2018 test included Tax Court Rules of Practice and Procedure (25 percent), Federal Rules of Evidence (25 percent), and Federal Taxation (40 percent).

The other ten percent included Income taxation, Taxation of estates and gifts, Tax procedures and legal analysis; the structure and history of the Internal Revenue Code, as amended, and the general subject of the revenue laws and the interpretation placed thereon by the Court in leading cases; the constitutional and general substantive law applicable to Tax Court cases and Legal ethics, including the ABA Model Rules of Professional Conduct.

With the successful test results, Tudor will develop a new part of the Three Forks based business – Tax Resolution.

Chief Judge Maurice B. Foley hands Dave Tudor his Certificate of Admission to practice before the US Tax Court.

He said taxpayers do not have to be clients and can be referred to the office by their attorney, CPA or EA for representation. The tax representation available includes currently Non-Collectible, Non-Filer Issues, Liens, Levies, Offers in Compromise, Installment Agreements, Penalty Abatement, Employment Tax Issues, Innocent Spouse or Injured Spouse, Audit Representation, Appeals and Collection Due Process Hearings.

Tudor has launched a new website specific to IRS tax problems. He said people can go to http://www.thetaxlawpros.com and view the specific tax problem and tax solutions available.

"I have a blog where I will be posting various tax issues. I hope people will interact there. I have posted the Taxpayer Bill of Rights – Number 9 – The Right to Retain Representation. Once a taxpayer indicates they want to be represented IRS must stop all action and allow the taxpayer a reasonable amount of time to retain representation," he said.

Taxpayers can call the Tudor & Associates office at 1-800-309-5741 or at 406-285-3528 or email them on the contact page. The office is located at 123 Main St. Suite 2 in Three Forks.

 

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