Federal Tax Law Board Certification by the Ohio Bar

The Ohio State Bar Association (OSBA) offers certification for attorneys specializing in Federal Taxation Law. This certification process is designed to ensure that attorneys who are certified demonstrate substantial expertise and involvement in this specialized area. Below are the key requirements for obtaining board certification in Federal Taxation Law:

1. Substantial Involvement

• Professional Experience: Applicants must demonstrate substantial involvement in the field of Federal Taxation Law. Specifically, they must have engaged in at least 1,250 hours of practice in federal taxation law over the three years immediately preceding their application. Additionally, applicants must have accumulated at least 2,500 lifetime hours of practice in this field. This involvement must constitute at least 25% (520 hours per year) of a full-time practice devoted to federal taxation law throughout the three-year period immediately preceding the application.

2. Peer Review and Recommendations

• References: Applicants must provide the names of seven references who can attest to their competence in Federal Taxation Law. These references must be independent, meaning they cannot be related to or professionally associated with the applicant through partnership or similar relationships.
• Recommendation Forms: The OSBA will send recommendation forms to these references, and a minimum of five completed forms must be returned for the application to be considered complete. The references should ideally come from attorneys already certified in Federal Taxation Law, sitting judges, magistrates, or other attorneys who meet the substantial involvement requirement.

3. Written Examination

• Exam Requirements: Applicants must pass a written examination designed to test their knowledge and skills in Federal Taxation Law. The examination covers various areas, including the Internal Revenue Code, administrative audit and appeals procedures before the IRS, practice and procedure in federal tax cases in U.S. courts, and ethics and professional responsibility in the context of federal taxation law.
• Preparation and Grading: The examination is prepared and graded by an independent testing service selected by the OSBA, ensuring an objective evaluation of the applicant's capabilities.

4. Good Standing and Liability Insurance

• Good Standing: Applicants must provide proof that they are in good standing with the Ohio Supreme Court, free of any disciplinary actions that would question their fitness to practice law.
• Liability Insurance: Applicants must maintain professional liability insurance with a minimum coverage of $500,000 per loss. This ensures that they are prepared to handle any potential liabilities arising from their practice.

5. Continuing Legal Education (CLE)

• CLE Requirements: Applicants must complete 36 hours of continuing legal education (CLE) specifically related to Federal Taxation Law within the three years preceding their application. These courses must be of intermediate or advanced level, focusing on maintaining and enhancing the attorney’s knowledge in this complex area of law.

These requirements ensure that only attorneys with significant experience and expertise in Federal Taxation Law are granted board certification, maintaining high standards within the legal profession. This certification not only validates the attorney’s proficiency in Federal Taxation Law but also serves to enhance public trust in their specialized legal services.

The application process for board certification in Federal Taxation Law through the Ohio State Bar Association (OSBA) is comprehensive and designed to ensure that only highly qualified attorneys earn this specialized certification. The process involves several key components that must be completed to demonstrate an attorney’s expertise and commitment to this field.

1. Completion of the Application Form

• Detailed Information Required: Applicants must complete a detailed application form, which requires providing comprehensive information about their professional background, including specific experience in Federal Taxation Law. This involves documenting the number of hours spent practicing in this field, with a minimum of 1,250 hours in the three years preceding the application, and a lifetime minimum of 2,500 hours.
• Case Documentation: As part of the application, attorneys may need to submit examples of work product, a list of representative cases, or specific information about the types and volumes of cases handled. This documentation helps verify the attorney’s substantial involvement in Federal Taxation Law.

2. Peer Review and Recommendations

• Reference Submission: Applicants must provide the names of seven references who can attest to their competence in Federal Taxation Law. These references should not be related to or professionally associated with the applicant (e.g., partners or colleagues). The references must be familiar with the applicant's work and competence in the field.
• Recommendation Forms: The OSBA sends out recommendation forms to these references. At least five completed forms must be returned to the OSBA for the application to be considered complete. The Specialty Board may request additional recommendations if necessary to assess the applicant's qualifications.

3. Written Examination

• Exam Content: Applicants are required to pass a written examination that tests their knowledge and skills in substantive and procedural law relevant to Federal Taxation Law. The exam covers a wide range of topics, including the Internal Revenue Code, IRS regulations, rulings, case law, and specific areas such as income tax, estate and gift tax, tax-exempt organizations, and qualified plans.
• Administration and Grading: The examination is prepared and graded by an independent testing service selected by the OSBA. This ensures an objective assessment of the applicant's abilities. The exam is designed to evaluate both the depth and breadth of the attorney's knowledge in Federal Taxation Law, focusing on practical application and problem-solving skills.

4. Good Standing and Liability Insurance

• Proof of Good Standing: Applicants must provide evidence that they are in good standing with the Ohio Supreme Court, meaning they have no pending disciplinary actions or issues that would question their ability to practice law.
• Liability Insurance: Applicants must maintain professional liability insurance with a minimum coverage of $500,000 per loss. This requirement ensures that attorneys are financially prepared to handle any liabilities that may arise in the course of their practice.

5. Disclosure of Disciplinary Actions

• Required Disclosures: Applicants must disclose any past or current disciplinary actions, malpractice claims, or felony convictions. Failure to disclose such information can result in the rejection of the application or decertification if discovered after certification.

6. Continuing Legal Education (CLE)

• CLE Requirements: Applicants must have completed 36 hours of continuing legal education (CLE) in Federal Taxation Law within the three years preceding their application. These CLE courses must be of intermediate or advanced level, ensuring that the attorney stays current with the latest developments in the field.

Submission and Review

Once all components of the application are completed, the materials are submitted to the OSBA. The Federal Taxation Law Specialty Board reviews the application, references, and exam results. If the board determines that the applicant meets all the necessary requirements, they will recommend certification. The certification becomes effective on January 1st following the board's decision.

This rigorous application process ensures that only highly qualified attorneys receive board certification in Federal Taxation Law, maintaining high standards within the profession.

The Ohio State Bar Association (OSBA) mandates specific annual duties and a structured recertification process for attorneys who hold board certification in Federal Taxation Law. These requirements ensure that certified attorneys continue to meet the high standards of expertise, professionalism, and ethical practice that the certification demands.

Annual Reporting Duties

1. Annual Report Submission:

   • Affidavit or Reporting Form: Certified attorneys must submit an annual report by way of an affidavit or a designated reporting form to the OSBA. This form confirms that there have been no material changes in the information provided during their initial certification or any subsequent reports. If there have been any changes, these must be detailed on the form.
   • Submission Period: The annual report must be submitted between October 1 and December 1 each year. This ensures that certified specialists remain compliant with ongoing certification requirements and continue to meet the standards set by the OSBA.

2. Continuing Legal Education (CLE):

   • CLE Requirements: Certified attorneys are required to complete 12 hours of continuing legal education (CLE) specifically in Federal Taxation Law every two years. These CLE courses must be intermediate to advanced and directly related to Federal Taxation Law. This ongoing education is critical in ensuring that attorneys stay current with legal developments and maintain their expertise in the field.
   • Proof of CLE: The annual report must include proof of the completed CLE hours. Attorneys may need to attach transcripts or certificates of attendance for courses that are not listed on the OSBA transcript.

3. Annual Fee Payment:

   • Fee Submission: Along with the annual report, certified attorneys must pay an annual fee as established by the OSBA's fee schedule. Failure to submit the annual report or pay the required fee by the deadline may result in decertification.

Recertification Process

1. Certification Period:

   • Duration: The certification period under the OSBA standards is six years. Certified attorneys must apply for recertification in the calendar year preceding the expiration of their certification.

2. Recertification Application:

   • Application Submission: Attorneys seeking recertification must complete a recertification application form, which includes updated information about their practice and involvement in Federal Taxation Law. This form must be submitted to the OSBA between October 1 and December 1 of the year preceding the expiration of their certification.
   • Review Process: The OSBA Specialty Board reviews the recertification application to ensure that the attorney continues to meet the certification standards. If the application is not completed by December 31 of the recertification year, the attorney will be decertified and must reapply for certification under the original criteria, including passing the written examination.

3. Criteria for Recertification:

   • Continued Involvement: Attorneys must demonstrate that they have maintained substantial involvement in Federal Taxation Law, similar to the requirements for initial certification. However, they are not required to retake the written examination.
   • CLE Compliance: Attorneys must provide evidence of completing the required 12 hours of CLE every two years during the certification period.
   • Good Standing: Attorneys must continue to be in good standing with the Ohio Supreme Court and maintain professional liability insurance coverage.

4. Exemptions:

   • Illness or Disability: In cases of severe, prolonged illness or disability, attorneys may apply for an exemption from the recertification requirements. They must provide evidence that completing the requirements presents an extreme hardship due to their condition.

Decertification

1. Material Changes:

   • Review of Changes: The Specialty Board may decertify an attorney if material changes reported in the annual affidavit or discovered through other means indicate that the attorney no longer meets the certification standards.
   • Appeal Process: Attorneys who are decertified may request reconsideration and, if denied, appeal the decision to an Independent Review Panel.

2. Immediate Decertification:

   • License Revocation: If an attorney’s license to practice law in Ohio is revoked or suspended, their certification is automatically revoked. Upon reinstatement of their license, the attorney may reapply for certification.

These annual duties and recertification requirements are crucial in maintaining the integrity and high standards of the Federal Taxation Law certification, ensuring that certified specialists continue to offer exceptional legal services.