Tax Court Calendar Call Program

The North Carolina Bar Association’s Tax Section coordinates the Tax Court Calendar Call Program.

The calendar call program provides support for taxpayers with cases pending in U.S. Tax Court. The Tax Court is a court of national jurisdiction with places of trial throughout the country. In the Carolinas, the Tax Court visits Winston-Salem and Charlotte in North Carolina and Columbia, South Carolina. Approximately 80% of the cases filed in U.S. Tax Court are by self-represented litigants. Attorneys licensed to practice in Tax Court who volunteer assist pro se litigants by evaluating their cases and settlement proposals, explaining the litigation process, including evidentiary rules and applicable tax law. There is no income cap on taxpayers who receive services from volunteer attorneys, and the program often serves taxpayers whose income exceeds thresholds for low-income taxpayer clinics, but whose tax liability is too low to justify the expense of legal representation, thereby filling a critical gap in access to justice.

In 2025, the NCBA Tax Section’s Calendar Call Program was recognized by the U.S. Tax Court as a bar-sponsored calendar call program, the seventh in the nation. The U.S. Tax Court does not require prepayment of tax before litigants can initiate a case in that forum. A large percentage (approximately 80%) of litigants appear without counsel. Because litigants appear pro se, they often do not understand the process, are unfamiliar with the rules of evidence, and feel intimidated and overwhelmed when dealing with the IRS. Volunteer attorneys assist these pro se litigants by advising them on substantive tax law, Tax Court procedure, evidentiary rules, and the merits of the parties’ positions. The volunteer experience is meaningful for tax practitioners because it provides an opportunity to serve within their area of practice.

Malpractice insurance coverage is provided to attorneys who volunteer through the NCBA Calendar Call Program. For more information or to get involved, please email [email protected].

Kim Tyson – K. Tyson Law
NCBA Calendar Call Administrator, NCBA Tax Law Section member