Which group of individuals is not permitted to participate in tax court or bankruptcy court?

Participation in tax court and bankruptcy court typically involves various roles including judges, defendants, witnesses, and court personnel, but jurors are not involved in these types of court proceedings. Tax court primarily handles disputes between taxpayers and the IRS and operates on a judge-only basis, while bankruptcy court also relies on a judge to resolve matters relating to insolvency and debt relief. Unlike in criminal or civil trial courts where jurors are essential for determining the outcome of a case, tax and bankruptcy courts do not utilize jurors, which allows for more efficient and specialized proceedings. Consequently, this exclusion is significant as it reflects the unique nature of these courts and their emphasis on legal and financial matters rather than jury-based adjudication.