can an enrolled agent represent a taxpayer in tax court
Enrolled agent 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."[13] 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.[14] Practice in other federal courts is generally limited to persons licensed as attorneys.[15]
Tax protester statutory arguments A New York Times article on July 31, 2006, states that when filmmaker Aaron Russo asked an IRS spokesman for the law requiring payment of income taxes on wages and was provided a link to various documents including title 26 of the United States Code (the Internal Revenue Code), Russo denied that title 26 was the law, contending that it consisted only of IRS "regulations" and had not been enacted by Congress.