By James Creech (October 26, 2018, 3:11 PM EDT) -- On Oct. 3, the American Bar Association Section of Taxation submitted comments to the Tax Court, urging the court to amend Tax Court Rule 24 in order to create a new limited scope appearance.[1] The comments are primarily aimed at allowing pro bono volunteers to speak on the record during a calendar call without having to worry about broader ethical issues and without worrying about assuming responsibility beyond a solitary appearance. Importantly, while calendar calls are the primary focus, the tax section recommendation does not restrict the use of limited scope appearances to calendar calls. The comments urge permission for limited scope representation in any situation where (1) the limitation is reasonable given the circumstances, (2) the limitation does not preclude competent representation or violate other rules and (3) the client gives informed consent. This broader request would allow pro bono volunteers not only to assist during the trial setting session but would open the door to assisting during trial itself, as well as during appeals hearings in docketed tax court matters....