The Spirit of Giving: NCBA’s New U.S. Tax Court Calendar Call Program

Kim, a white woman with shoulder-length brown hair, wears a pin and orange dress and blue blazer with a small off-white flower pin. She is seated in her office. By Kimberly B. Tyson

Of the three forums for judicial review of a federal tax dispute, only the Tax Court is a pre-payment forum, meaning a taxpayer can have a tax case heard by the court before paying the tax. In 2024, approximately 80% of the 20,925 petitions filed in the Tax Court were by pro se (self-represented) petitioners. As an institution, the court has recognized bar-sponsored calendar call programs assist petitioners in prosecuting a case, which results in enhanced effectiveness of judicial and administrative procedure. On November 24, 2025, the Tax Court recognized the NCBA as the seventh bar association nationwide to provide pro bono services to the court through a calendar call program. The program is administered under the NCBA Pro Bono program and services calendar calls in Winston-Salem and Columbia, SC (the two cities typically serviced by the IRS Office of Chief Counsel office located in Greensboro).

The first day of a general trial calendar commences with a calendar call, where the cases are called and, if a trial is necessary, the presiding judge assesses when the case should be heard and sets the case for trial. Although local tax clinics, such as the Charlotte Center for Legal Advocacy, Pisgah Legal Services, and South Carolina Legal Services, provide services to low-income taxpayers, many taxpayers have income that exceeds the levels permitted by the clinics, but not enough income to afford private counsel. The presence of a non-IRS person to explain to a pro se taxpayer the court’s procedures, the strength of a case, and evidentiary issues can be exceptionally helpful, not only to the taxpayer but also to the court and the greater good of effective tax administration.

If you are interested in participating but have little or no Tax Court experience, you can be paired with a more experienced attorney. The NCBA’s guidelines include links to a series of training videos to familiarize attorneys with the calendar call process.

The next calendar call serviced by the NCBA Calendar Call Program is in Columbia, with Special Trial Judge Leyden presiding on March 23, 2026. If you are interested in participating or want general information about the NCBA Calendar Call Program, contact Kim Tyson, its organizer and inaugural administrator.

Kimberly B. Tyson is an attorney with K. Tyson Law in Charlotte.

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