Rule 6-5.3 - MINIMUM STANDARDS(a) Minimum Period of Practice. The applicant must have been engaged in the practice of law in the United States or engaged in the practice of United States law while in a foreign country and must have been a member in good standing of the bar of any state of the United States or the District of Columbia for a period of 5 years as of the application date. The years of practice of law need not be consecutive. Receipt of an LL.M. degree in taxation or other related fields approved by the board of legal specialization and education and the tax certification committee from an approved law school may substitute for 1 year of the practice of law for purposes of the 5-year practice requirement, but not the 5-year bar membership requirement, under this subdivision. An applicant may not receive credit for more than 1 year of practice for any 12-month period under this subdivision; for example, an applicant who receives credit for being engaged in the practice of law will not receive additional credit for an LL.M. degree earned in the same time period by attending night classes.(b) Substantial Involvement. The applicant must demonstrate substantial involvement in the practice of tax law during the 3 years immediately preceding the application date. On the applicant's request and the recommendation of the tax certification committee, the board of legal specialization and education may waive the requirement that the 3 years be "immediately preceding" the application date for good cause shown. Substantial involvement is at least 500 hours per year in the practice of law in which the applicant has had substantial and direct participation in legal matters involving significant issues of tax law. The applicant must furnish information concerning the frequency of the applicant's work and the nature of the issues involved. Time devoted to lecturing or authoring books or articles on tax law substitutes for the practice of law if the applicant was engaged in the practice of law during such period. Demonstration of compliance with this requirement shall be made initially through a form of questionnaire approved by the tax certification committee but written or oral supplementation may be required.(c) Peer Review. The applicant must submit the names and addresses of 5 lawyers who are familiar with the applicant's practice, not including lawyers who currently practice in the applicant's law firm, to complete peer review forms. The board of legal specialization and education or the tax certification committee may authorize references from nonlawyers.(d) Education. The applicant must complete at least 90 hours of continuing legal education requirements in tax law during the 3-year period immediately preceding the application date as established by the board of legal specialization and education.(e) Examination. Every applicant must pass a written examination designed to demonstrate sufficient knowledge, skills, and proficiency in the field of tax law to justify the representation of special competence to the legal profession and the public.Amended effective 10/29/1987 (515 So.2d 977); 9/21/1989, effective 10/1/1989 (548 So.2d 1120); 7/23/1992, effective 1/1/1993 (605 So.2d 252); amended Dec. 7-8, 1993, by the Board of Governors of The Florida Bar; amended May 21-22, 1998, by the Board of Governors of The Florida Bar; amended and effective 12/4/2020 by The Florida Bar Board of Governors.