Tax Law Board Certification in Louisiana

The Louisiana Board of Legal Specialization has set forth comprehensive standards for attorneys seeking certification in Tax Law to ensure that certified specialists demonstrate significant expertise, experience, and professionalism in this complex field. Below is an overview of the key requirements:

1. Active Bar Membership

• Eligibility: Applicants must be active members in good standing of the Louisiana State Bar Association at the time of application.

2. Experience and Practice Focus

• Minimum Practice Requirement: Applicants must have at least five years of full-time legal practice immediately preceding their application. During this time, at least 35% of their practice must be dedicated to Tax Law.
• Specialization Focus: Specifically, during 48 of the 60 months immediately preceding the application, the applicant must have practiced law primarily in the field of Tax Law. This includes matters arising under the Internal Revenue Code, Employee Retirement Income Security Act (ERISA), state and local taxes, and foreign taxes, as well as representing clients in related federal and state courts and governmental agencies.

3. Continuing Legal Education (CLE)

• CLE Requirements: Applicants must complete at least 18 hours of CLE in Tax Law within the year of application. These CLE credits must be approved by the Louisiana Mandatory Continuing Legal Education (MCLE) Committee and the Tax Law Advisory Commission.

4. Professional References

• Reference Submission: Applicants must provide at least five reference statements from practicing attorneys who can attest to their competence in Tax Law. At least one of these references must come from a Board-Certified Tax Law Specialist.

5. Professional Liability Insurance

• Insurance Coverage: Applicants must maintain professional liability insurance with a minimum coverage of $1,000,000. Proof of this insurance must be submitted with the application.

6. Written Examination

• Examination: Applicants must pass a written examination that tests their knowledge and proficiency in Tax Law. This examination ensures that only those with a deep understanding of the field are granted certification.

7. Certification Duration and Recertification

• Five-Year Certification: Certification as a Tax Law Specialist is valid for five years. During this time, certified specialists must continue to meet all maintenance requirements, including annual CLE and professional liability insurance.
• Recertification Process: Every five years, specialists must apply for recertification, demonstrating continued compliance with the certification standards. This includes verifying continued practice focus in Tax Law, ongoing CLE, and insurance coverage.

These standards ensure that attorneys who are certified as specialists in Tax Law by the Louisiana Board of Legal Specialization are highly qualified, ethical, and dedicated professionals capable of handling complex tax-related legal matters with the highest level of competence.

The application process for Board certification in Tax Law by the Louisiana Board of Legal Specialization involves several detailed steps:

1. Eligibility and Bar Membership

• Active Membership: Ensure that you are an active member in good standing with the Louisiana State Bar Association.

2. Experience and Practice Focus

• Minimum Practice Requirement: Applicants must have at least five years of full-time legal practice, with a focus on Tax Law for at least 35% of their practice during 48 of the 60 months preceding the application year. This includes handling legal matters under the Internal Revenue Code, ERISA, state and local taxes, and foreign taxes.

3. Continuing Legal Education (CLE)

• CLE Requirements: Complete a minimum of 18 hours of specialized CLE in Tax Law within the application year. All CLE credits must be approved by the Louisiana Mandatory Continuing Legal Education (MCLE) Committee and the Tax Law Advisory Commission. CLE credits earned in previous years cannot be used to fulfill this requirement.

4. Professional References

• Reference Submission: Applicants must submit at least five reference statements from practicing attorneys who can attest to their competence in Tax Law. At least one reference must come from a Board-Certified Tax Law Specialist. These references provide external validation of the applicant's expertise and professional reputation in the field.

5. Professional Liability Insurance

• Insurance Requirement: Applicants must maintain professional liability insurance with a minimum coverage of $1,000,000. The insurance policy must be from a provider acceptable to the Board, and proof of coverage must be submitted with the application.

6. Written Examination

• Examination: Applicants are required to pass a written examination that assesses their knowledge and expertise in various areas of Tax Law. This examination is designed to ensure that applicants possess a comprehensive understanding of the complexities involved in Tax Law.

7. Confidential Inquiry and Final Submission

• Confidential Inquiry: Applicants must consent to a confidential inquiry by the Board or the Tax Law Advisory Commission, which includes contacting the provided references and possibly other relevant individuals to assess the applicant’s competence and ethical standards.
• Final Submission: After completing all the requirements, including CLE, reference submission, and passing the examination, the completed application must be submitted to the Louisiana Board of Legal Specialization for review.

This thorough application process ensures that only highly qualified and experienced attorneys receive certification in Tax Law, signifying their expertise and dedication to this specialized area of legal practice.

Maintaining certification as a Tax Law specialist through the Louisiana Board of Legal Specialization requires ongoing dedication to professional standards and continuous education. Certified specialists must fulfill specific annual duties, including completing required CLE hours and maintaining professional liability insurance. Every five years, specialists are required to undergo a recertification process to retain their status. Failure to meet these obligations can lead to decertification, ensuring that only those who consistently uphold the highest standards in Tax Law maintain their certification.

Annual Duties

1. Continuing Legal Education (CLE): Certified Tax Law specialists must complete at least 18 hours of approved CLE in Tax Law each year. Up to eight excess hours can be carried forward to the next year.
2. Professional Liability Insurance: Specialists must maintain professional liability insurance with a minimum coverage of $1,000,000 and provide proof annually.
3. Active Practice Certification: Specialists must annually certify that they are engaged in full-time legal practice, with at least 35% of their work dedicated to Tax Law.

Recertification

1. Five-Year Recertification Cycle: Specialists must apply for recertification every five years. This involves submitting an application that demonstrates continued compliance with certification requirements, including CLE completion, practice focus, and insurance coverage.
2. Application Submission: The recertification application must confirm that the specialist has maintained at least 35% of their full-time practice in Tax Law over the past five years.

Decertification

1. Grounds for Decertification: The Louisiana Board of Legal Specialization may revoke certification for failure to comply with annual duties, such as not meeting CLE requirements, failing to maintain professional liability insurance, or not adhering to the required practice focus.
2. Review Process: If a specialist does not meet the requirements, the Board may initiate a review process that could lead to decertification. The specialist will be notified and may have the opportunity to appeal the decision.

These procedures ensure that certified Tax Law specialists maintain their expertise and adhere to the high standards required in this specialized field of law.