
A Board-Certified Tax Law Specialist is an attorney who has completed additional years of specialized tax education, passed a rigorous examination, and received the designation from at least one State Bar. Board-certified tax law specialists have extensive knowledge and experience in a specific area of tax law, such as offshore tax disclosure or tax litigation. They are qualified to handle complex tax matters and provide expert advice to their clients. To attain board certification, attorneys must meet rigorous educational, experiential, and ethical requirements, ensuring that they have the necessary expertise to navigate the intricacies of tax law.
| Characteristics | Values |
|---|---|
| Education | Requires additional years of specialized tax education |
| Examination | Must pass a rigorous exam |
| State Bar | Must be designated by at least one State Bar |
| Experience | Must have handled a significant number of tax law cases each year |
| Sub-specialties | Tax Litigation, Tax Planning, Treaty Analysis, Offshore Tax Disclosure, etc. |
| Credentials | Master's of Tax Law, Enrolled Agent designation, or CPA status |
| References | Must have multiple references from other attorneys and/or judges |
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What You'll Learn
- Board-certified tax specialists must complete additional years of specialised tax education
- They must pass a rigorous exam
- They must be designated by at least one State Bar
- They have a sub-speciality, such as tax litigation or tax planning
- They must have handled a significant number of tax law cases each year

Board-certified tax specialists must complete additional years of specialised tax education
To become a board-certified tax law specialist, attorneys must complete additional years of specialised tax education. This involves taking advanced-level tax courses beyond the standard legal curriculum. In some cases, board-certified specialists may also pursue a Master's of Tax Law (LL.M.), requiring 15-20 graduate-level tax law classes. This extensive education ensures that board-certified tax law specialists possess a comprehensive understanding of tax law and its various subspecialties.
The educational requirements for board certification vary across states. For example, in California, tax attorneys must be certified by the State Bar of California Board of Legal Specialization or an accredited certifying organisation. As of 2016, only 318 tax attorneys in California were certified as tax specialists, emphasising the rigorous nature of the certification process.
To meet the standards for board certification, attorneys must not only complete the required education but also demonstrate extensive experience in tax law. They must show that they have handled a significant number of tax law cases annually and have spent a substantial portion of their practice in the specialty area. This ensures that board-certified tax law specialists possess not only theoretical knowledge but also practical expertise in their field.
In addition to education and experience, the path to becoming a board-certified tax law specialist often includes rigorous examinations. These examinations test the attorney's knowledge and understanding of tax law and related specialties. The examinations are designed to be challenging, ensuring that only those with a deep understanding of the material can achieve board certification.
Lastly, board-certified tax law specialists must meet ethical requirements and receive favourable references from their peers. This includes evaluations by other attorneys and judges who can attest to the attorney's knowledge, experience, and ethical conduct. By meeting these stringent requirements, board-certified tax law specialists earn the distinction of being recognised as experts in their field, providing clients with confidence in their expertise and professionalism.
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They must pass a rigorous exam
To become a board-certified tax law specialist, an attorney must pass a rigorous exam. This is in addition to completing additional years of specialized tax education and officially receiving the designation from at least one State Bar's Board of Legal Specialization. The exam is notoriously difficult and covers a broad range of tax law topics. It is designed to test the attorney's knowledge and understanding of tax law and ensure they have the necessary expertise to handle complex tax law matters.
The specific requirements for the exam may vary by state, but generally, attorneys must demonstrate a high level of proficiency in tax law. They must possess a strong understanding of the relevant tax laws, regulations, and procedures. The exam may also cover specific areas of tax law, such as international tax planning, inbound and outbound tax planning, tax litigation, and treaty analysis.
In some states, such as California, the State Bar of California Board of Legal Specialization is the only organization that can certify a tax attorney as a board-certified tax law specialist. The certification process in California includes passing the specialist exam, which is known to be challenging. As of 2016, only 318 tax attorneys in the entire state of California were certified as tax specialists, highlighting the rigorous nature of the exam and the overall certification process.
To prepare for the exam, attorneys typically need to undertake advanced-level tax courses and gain extensive experience in tax law. They must demonstrate a comprehensive understanding of the subject matter and be able to apply their knowledge to real-world tax scenarios. The exam may also test the attorney's analytical skills, problem-solving abilities, and critical thinking, as well as their understanding of ethical considerations in tax law practice.
Passing the rigorous exam is a significant milestone in an attorney's journey towards becoming a board-certified tax law specialist. It validates their knowledge, expertise, and proficiency in tax law. Clients can have confidence in the abilities of board-certified tax law specialists, knowing that they have successfully navigated a challenging examination process and demonstrated their mastery of this complex area of law.
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They must be designated by at least one State Bar
To become a board-certified tax law specialist, an attorney must complete additional years of specialised tax education, pass a rigorous examination, and receive the designation from at least one State Bar. This process is not easy and ensures that clients can be confident that their attorney has the necessary training and expertise.
In the United States, there are less than 400 active board-certified tax specialist attorneys out of more than 190,000 attorneys in California alone. This certification is a distinction earned by less than 1% of attorneys nationwide. To achieve this, attorneys must meet rigorous educational requirements, including taking many advanced-level tax courses and, in some cases, earning a Master's of Tax Law.
In addition to their extensive education, board-certified tax law specialists must also demonstrate significant experience in tax law. They must show that they have handled a substantial number of tax law cases annually and have practised law continuously for at least five years, with at least 25% of their time spent in the specialty area.
To be certified, attorneys must also receive multiple references from other attorneys and judges who can attest to their knowledge and experience. This multi-tiered process ensures that board-certified tax law specialists have the necessary qualifications and expertise to serve their clients effectively.
Taxpayers can protect themselves by asking for the name of the board-certified tax law specialist attorney and the state they are licensed in. They can then verify the attorney's certification through the respective State Bar.
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They have a sub-speciality, such as tax litigation or tax planning
Tax law is a complex field, and board-certified tax law specialists often have a sub-speciality. This means they focus on a specific area within tax law, such as tax litigation or tax planning.
Tax litigation specialists handle legal cases related to tax disputes, representing clients who are concerned about potential criminal consequences or those subpoenaed by a grand jury. They work to ensure that civil tax cases do not turn into criminal ones. On the other hand, tax planning specialists advise clients on the most tax-efficient strategies for their financial endeavours. This could involve outbound tax planning, where money is sent overseas, or inbound tax planning, where non-US persons are advised on investing in the US.
Other subspecialties exist as well. For instance, some attorneys focus on international tax planning, while others may handle individual or corporate tax planning, or treaty analysis. Additionally, some specialists may concentrate on IRS offshore voluntary disclosure matters, assisting clients with issues like streamlined domestic or foreign disclosures and traditional voluntary disclosure.
To become a board-certified tax law specialist with a subspecialty, attorneys must meet rigorous educational, experiential, and ethical requirements. They must complete additional years of specialized tax education, pass a challenging exam, and receive the designation from at least one State Bar. This ensures that these specialists have the necessary knowledge and expertise in their chosen subspecialty.
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They must have handled a significant number of tax law cases each year
To become a board-certified tax law specialist, an attorney must demonstrate that they have handled a significant number of tax law cases annually. This is in addition to passing a rigorous exam and receiving the designation from at least one State Bar. The State Bar of California Board of Legal Specialization is the only organization that may certify a California tax attorney as a tax specialist. As of 2016, only 318 tax attorneys in California were certified tax specialists.
To meet the educational requirements to become a board-certified tax law specialist, a person must have taken many additional advanced-level tax courses. Some board-certified specialists may also have earned a Master's of Tax Law (LL.M.), requiring 15-20 graduate-level tax law classes.
The term tax law specialist is often used as a marketing gimmick, with some attorneys claiming to have many years of experience in tax law when, in reality, their experience is minimal. Therefore, it is important for clients to be able to verify an attorney's experience and background. One way to do this is to ask for the name of the board-certified tax law specialist attorney and the state they are licensed in and then check with that State Bar to confirm the attorney's certification.
Board-certified tax law specialists often have a "sub-specialty," focusing on a specific area within tax law. For example, some attorneys focus on tax litigation, while others specialize in tax planning or treaty analysis. Some firms may claim to specialize in IRS Offshore Voluntary Disclosure matters, but it is important to verify that they have the necessary experience and expertise.
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Frequently asked questions
A board-certified tax law specialist is a licensed attorney who has completed additional years of specialized tax education, passed a rigorous examination, and received their designation from at least one State Bar.
Board certification is not easy to achieve. Obtaining a specialized designation is quite difficult, and clients can be confident that their attorney has completed the necessary training and testing.
The easiest way to verify an attorney's board certification is to ask for their name and the state they are licensed in. You can then check with that state's bar association to confirm the attorney's credentials.
Tax law has many subspecialties, including tax litigation, tax planning, treaty analysis, and international tax planning. Some attorneys may further specialize in inbound or outbound tax planning.










































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