The practice of Tax Law involves representing clients in matters related to taxation, including compliance, planning, and dispute resolution. This encompasses a wide range of issues, from individual and corporate tax returns to complex tax litigation. The State Bar of Arizona offers board certification in Tax Law to attorneys who have fulfilled stringent criteria, demonstrating their proficiency and experience in this specialized area.
To become certified in Tax Law by the State Bar of Arizona, attorneys must meet rigorous requirements, including substantial involvement in tax law practice, passing a comprehensive examination, and receiving favorable evaluations from peers and judges. This certification process ensures that only those with a high level of expertise and dedication in the field are recognized as specialists.
Certified Tax Law specialists are equipped to handle complex tax issues, provide strategic tax planning, and represent clients effectively in disputes with tax authorities, assuring clients of their advanced knowledge and skills in this critical area of law.
When the public begins their search for a tax law attorney in Arizona, it is crucial to consider whether the attorney is board certified in this specialty by the State Bar of Arizona.
The State Bar of Arizona Board of Legal Specialization (BLS) is responsible for certifying attorneys as specialists in ten distinct practice areas. This certification process is regulated under Rule 44 of the Arizona Rules of the Supreme Court and follows the guidelines established in the Rules and Regulations of the BLS.
The Tax Law Board Certification offered by the State Bar of Arizona recognizes attorneys who possess advanced expertise in handling tax-related legal matters. This certification ensures that certified lawyers have demonstrated substantial experience and knowledge, adhering to the high standards set by the State Bar of Arizona. Certified specialists are required to have practiced law for a minimum of five years, with a significant portion of that time dedicated to the specialty area.
There are several benefits to obtaining a board certification in tax law. Certification signals high expertise in tax law, assuring clients of the attorney's skills and experience. Furthermore, certified specialists stand out in a competitive legal market, enhancing their reputation and credibility. This certification is a mark of excellence, demonstrating that the attorney is experienced, respected, tested, and certified.
Lawyer Legion maintains a directory of board certified tax law specialists in Arizona. This directory provides the public with a valuable resource that allows them to narrow their search to local attorneys who have earned board certification in tax law by the State Bar of Arizona.
Lawyer Legion is the only commercial lawyer directory to properly acknowledge all ABA-accredited specialization programs and provide a dynamic directory of virtually every lawyer who has earned each certification, including board certification in tax law by the State Bar of Arizona.
Use this directory to connect with lawyers who are board certified specialists in tax law by the State Bar of Arizona. Start by choosing your county from the list below.
The Arizona Board of Legal Specialization (BLS), under the authority vested by the Board of Governors of the State Bar of Arizona, has established comprehensive standards and requirements for the certification of lawyers specializing in tax law. These standards are designed to ensure that certified lawyers exhibit superior levels of competence, integrity, and professionalism in the practice of tax law. It is important to note that certification is not mandatory for practicing tax law; however, it serves as a testament to a lawyer’s expertise and commitment to excellence in this specialized field.
Active Membership: To be eligible for certification, an applicant must be an active member in good standing of the State Bar of Arizona. This status ensures that the applicant adheres to the ethical and professional standards required by the State Bar.
Application Process: Applicants must complete an extensive application form prescribed by the BLS. This form requires detailed information about the applicant’s professional background, including their experience in tax law. In addition to the application form, applicants may need to provide supplemental information as requested by the BLS or the Tax Law Advisory Commission. This ensures a thorough evaluation of the applicant’s qualifications.
Recommendation by the Tax Law Advisory Commission: The applicant must receive a recommendation from the Tax Law Advisory Commission, which consists of ten members. At least five of these members must find that the applicant has met the applicable standards to recommend them for certification. This process ensures that the applicant’s qualifications are rigorously assessed by experienced professionals in the field of tax law.
Duration and Renewal of Certification: The certification is valid for five years from the date of issuance. To maintain their certification, lawyers must apply for renewal before the expiration date. If the renewal application is submitted on time, the certification remains in effect until the BLS has made a decision regarding the renewal. This system ensures that certified lawyers continually meet the high standards required for specialization.
Revocation or Suspension of Certification: The BLS holds the authority to revoke or suspend a lawyer’s certification for various reasons, as outlined in the Rules and Regulations of the Arizona Board of Legal Specialization. This includes advice from the Tax Law Advisory Commission indicating that the lawyer no longer meets the criteria for substantial involvement in tax law. This provision maintains the integrity and quality of the certification program.
Fees: Applicants are required to pay application and testing fees, which are prescribed by the BLS. These fees cover the administrative costs associated with processing applications and conducting examinations.
Required Period of Practice: Applicants must have a minimum of five years of legal practice, with at least two years immediately preceding the application being within Arizona. During these five years, the applicant must have engaged in legal services equivalent to at least 50% of a full-time practice, amounting to a minimum of 500 hours annually in tax law. This requirement ensures that applicants have substantial and recent experience in the field of tax law.
Substantial Involvement in Tax Law: To demonstrate substantial involvement in tax law, applicants must show that they have engaged in tax law-related legal services for at least four of the six years preceding their application, including the year immediately before applying. This involvement must constitute at least 50% of a full-time practice, equating to a minimum of 500 hours annually.
Examples of activities that qualify as substantial involvement include:
Attendance in a graduate tax law program resulting in a degree can substitute for two years of legal service and substantial involvement.
In assessing an applicant’s substantial involvement, the BLS, advised by the Tax Law Advisory Commission, may also consider the applicant’s educational experiences in tax law, including continuing legal education (CLE) courses, authorship of tax law articles, participation as a CLE faculty member, and other unique qualifications or experiences in tax law. Applicants must provide detailed information about their legal services, identifying the types of tax law issues handled and the frequency of their involvement.
Competence and Integrity: Applicants must exhibit a high degree of competence, integrity, and professionalism as defined by the Lawyer’s Creed of Professionalism of the State Bar of Arizona. Competence in tax law includes:
Legal competence is measured by an attorney’s specific knowledge of the fields of law in which they practice, their ability to perform relevant techniques with skill, manage their practice efficiently, identify issues beyond their competence, and properly prepare and carry through with legal matters.
Applicants must also demonstrate an unblemished disciplinary record. Any disciplinary sanctions imposed within the five years preceding the application may affect eligibility. However, diversions, dismissals, or uncharged allegations are not considered.
References: Applicants must submit the names of at least five references, including at least two Arizona attorneys or judges familiar with their tax law practice. These references should not include current partners or associates. The Tax Law Advisory Commission will select additional references from cases or matters provided by the applicant. References will be asked to provide detailed comments on the applicant’s knowledge, skill, thoroughness, preparation, effectiveness, judgment, ethics, and professionalism. The names of applicants are published for public comment at least 30 days before the Advisory Commission reviews the application.
Continuing Legal Education (CLE): Certified tax law specialists must complete 12 hours of advanced-level CLE in tax law each year, including three hours focused on professional responsibility. The CLE requirements ensure that certified lawyers stay current with developments in tax law and maintain their expertise.
For re-certification, lawyers must demonstrate continued substantial involvement in tax law, defined as engaging in tax law-related legal services equivalent to at least 50% of a full-time practice, with a minimum of 500 hours annually. This involvement must be documented in the re-certification application, detailing the nature of the legal services provided and the frequency of involvement with tax law issues. Provided there has been no break in certification, no formal written examination is required for re-certification.
To become a certified specialist in Tax Law through the State Bar of Arizona, here is a detailed breakdown of the application process:
Verify Eligibility:
Prepare Your Application:
Submission and Fees:
Review Process:
Examination:
Final Approval:
