These days, you won't see a single set of tails in an American Smooth championship. For better or worse, straight cut tux jackets and long vests are the fashion. No judge will hold it against you if you wear tails, but suffice it to say you will stand out.
Standard, on the other hand, is a different story. Two or three years ago, some competitors were trying out suits. It didn't last long. Ask most judges if you can get away with a suit in Standard, and the answer will likely be something along the lines of, "Not if you want to be taken seriously". Where dance fashion is concerned, judges are far more tolerant of individuality in Smooth, Latin and Rhythm than they are in Standard.
Regards,
Jonathan