The NCBA Calendar Call Program is a free service organized by the Tax Section of the North Carolina Bar Association (NCBA) where attorneys volunteer to assist taxpayers with cases in U.S. Tax Court for trials in the Carolinas and remote trial sessions. The program is offered to help fill the gap in providing access to the legal system; there is no minimum income required.
The U.S. Tax Court is a travelling court, and the only Federal forum where a taxpayer can litigate a case before paying the tax. A case in the U.S. Tax Court starts when a taxpayer (the petitioner) files a petition (similar to a complaint) to start litigation against the Internal Revenue Service to dispute taxes that the IRS says the taxpayer owes. In the 2024 fiscal year, 29,925 petitions were filed, of which approximately 80%, the petitioners were pro se (unrepresented)1. Judges from the U.S. Tax Court travel to the places of trial. In the Carolinas, the court goes to Winston-Salem, North Carolina and Columbia, South Carolina. The number of times the court comes to the Carolinas varies based on the Court’s caseload. The court also holds remote trial calendars throughout the year.
For taxpayers appearing without counsel, disputes with the IRS and appearing in court are confusing and intimidating. While the program does not provide full representation, it offers meaningful, practical guidance so taxpayers can make informed decisions about how to proceed.
A volunteer attorney enhances the process and can help taxpayers by explaining:
For taxpayers, if you have a case pending in U.S. Tax Court with a requested place of trial in North Carolina or South Carolina or a remote trial, the U.S. Tax Court will notify the NCBA Calendar Call Program, as well as low-income tax clinics in the Carolinas approximately 6 weeks before your trial. You can also reach out to the NCBA Program Administrator (contact information is below) about your case.
The experience is also beneficial to attorneys, both because it encourages services by tax attorneys within their area of practice and because it provides additional litigation opportunities. The volunteer attorney is not required to enter an appearance (limited or otherwise) but is permitted to do so pro bono.
For volunteer attorneys, the time commitment for any calendar call is generally limited to that day and lasts for only the duration of the calendar call (which is usually not more than a few hours). All volunteer attorneys must be a member of the Bar of the U.S. Tax Court and be in good standing. Admission to the U.S. Tax Court begins with completing an Application for Admission to Practice (Form 30) along with the information stated in the form. For more information, visit the Admission page of the U.S. Tax Court. An understanding of substantive tax law, particularly with issues common to low-income taxpayers, is preferred but not required. If you are interested in participating but have little or no Tax Court experience, you can be paired with a more experienced attorney. The Tax Section of the American Bar Association produced training videos regarding the calendar call (note that the reference to faxing materials to the court is outdated), a simulated intake discussion, and a simulated negotiation with IRS Counsel (begins at 10:32).
For additional information or to express your interest in volunteering in the program, contact the founder and administrator of the NCBA Calendar Call Program, Kim Tyson at (980) 224-4759 or hello@ktysonlaw.com.
On October 25, 2025, the U.S. Tax Court approved the Guidelines – NCBA Pro Bono Calendar Call.pdf. These guidelines ensure clarity, professionalism, and consistency for both volunteers and taxpayers.
The website of the U. S. Tax Court contains Guidance for Petitioners, the court’s Rules of Practice and Procedure, and a list of low-income tax clinics that may be available to assist you with your case.
The IRS Let Us Help You page, which contains information about how to contact the IRS, and the IRS Taxpayer Advocate Service, including Form 911, Request for Taxpayer Advocate Assistance, which is the form to compete to get assistance from the Taxpayer Advocate’s office, are also options.
The North Carolina Bar Foundation, in partnership with the American Bar Association, offers a service whereby you submit questions through NC Free Legal Answers about your civil legal issue (including tax) for a volunteer attorney to answer.
1 U.S. Tax Court FY 2026 Congressional Budget Justification (May 1, 2025).