Tax Law Institute trains federally-authorized tax professionals for approved practice as United States Tax Court Practitioners.

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75% Pass-rate for CPAs

Prepare CPAs, EAs, & JDs to Pass U.S. Tax Court Non-attorney Examination
All-virtual program in real-time

Program "A" - One year or Program "B" - 6 months

Call us to discuss how we can help you become an United States Tax Court Practitioner who acts as a legal representative of taxpayers before the United States Tax Court and collects fees for their services...
  • real-time non-attorney bar prep to problem-solve questions that appear on the non-attorney bar exam
  • bonus classes with a tireless and devoted Faculty who want you to pass
  • mock trials and hearings ~ small and regular tax cases with U.S. Tax Court Special Trial Judge (ret.)
  • prior non-attorney exam reviews and practice writing answers with U.S. Tax Court Special Trial Judge and USTCPs
  • judicial guidance to help you learn tax evidence rules, opinions and their applications
  • practice and procedural review with U.S. Tax Court teaching specialist
  • opinions review with U.S. Tax Court Special Trial Judge (ret.)
Our Mission
  • prepare you for successful testing on U.S. Tax Court Non-attorney Examinations 
  • familiarize you with procedures and documents used by U.S. Tax Court
  • prepare you to enter into an ethical and comprehensive and proper practice of tax litigation before the Court
  • prepare you to undertake the FBI universal background check
Our U.S. Tax Court Practitioners and Contributors
Meet Richard Cunha, Attorney, Swansea, Massachusetts, (admitted Commonwealth of Massachusetts and United States Tax Court), a 2010 graduate of TLI's U.S. Tax Court Trial Practice program. He sponsors successful test-takers for admission to practice before the U.S. Tax Court. Attorney Cunha is the legal representative of the Tax Law Institute and serves as Counsel to the Tax Law Institute.
Meet Charles Read CPA, USTCP, Lewisville, Texas. He likes to  talk about test-taking strategies and developing a solo practice.  He passed the Non-attorney Exam in 2014. Mr. Read currently practices before the U.S. Tax Court. He completed TLI's U.S. Tax Court Non-attorney Exam Prep Program in 2014 and U.S. Tax Court Apprenticeship Program in 2015. You should hear him talk about his very first case! Charles is the recipient of TLI's 2014 Judicial Certificate of Merit for the 2014 testing cycle. Counsel Read will guest lecture parts of the "Legal Ethics" course for the 2020 U.S. Tax Court Non-attorney Exam.
Meet L.B. Carpenter, CPA, USTCP, Miami, Florida. He is a tough-talking professional who took on controversial cases before the IRS that often led to "win-win" decisions for his clients. He currently consults with local attorneys and other tax professionals and serves as a true expert witness in tax cases heard by the U.S. Tax Court. He completed TLI's U.S. Tax Court Non-attorney Exam Prep Program in 2016 and U.S. Tax Court Apprenticeship Program in 2017 in preparation for the Court's 2017-18 opening session. L.B. is the recipient of TLI's 2016 Judicial Certificate of Merit for the 2016 testing cycle. Counsel Carpenter will guest lecture the "Substantive Tax" tutorial for Applicants for 2020 U.S. Tax Court Non-attorney Exam

More about our virtual services...
...and how we can help you become an United States Tax Court Practitioner, who can
  • practice and collect fees as a legal representative before the U.S. Tax Court anywhere in the United States or U.S. territories where the Court meets
  • complete a federally-approved training program that does not require you to have permission from any State authority to practice before the U.S. Tax Court situated in that State.
Our Programs
1. Non-attorney Test Preparation
  • begins Saturday, Jan. 5, 2019, 3 pm ET or Saturday, May 4, 2019 
  • $8,500 fee plus $795 fee for Washington DC Forum (payment plans available 10% surcharge)
  • comprehensive 1-year or 6-month, weekends-only preparation program
  • classes meet for Program "A" Saturday and Sunday afternoons, or Program "B" Saturday, Sunday, Monday, and Thursday evenings and afternoons
  • all-virtual program
  • inclusive of all e-books and study materials
  • private faculty tutoring - no charge
  • includes Federal Bar Review© (intensive study) (see below)
  • includes 2020 Washington DC Pre-exam Review at Georgetown University
2. Federal Bar Review
  • open to all who intend to take the November 2020 U.S. Tax Court Non-attorney Exam
  • begins Saturday, September 5, 2020, 3 pm to 6 pm ET
  • 60-day-plus intensive 2020 U.S. Tax Court Non-attorney Exam preparation program
  • meets Saturday, Sunday, Monday, and Thursday afternoons and evenings - Saturday, Sept. 5h thru Saturday, Oct. 31st
  • led by U.S. Tax Court Special Trial Judge, CPAs-U.S. Tax Court Practitioners, and Law Professor exam-prep specialist
  • 2-3 hour virtual conferences
  • $3,200
  • private tutoring available
3. Apprenticeship Program
  • begins Staturday, May 1, 2021 (for those who pass the 2020 Non-attorney Exam)
  • $3,000 fee plus $750 fee for judicial advisory (payment plans)
  • 45-60-day comprehensive preparation program to prepare for practice in Fall Session of U.S. Tax Court
  • Meets weekends only - Saturday and Sunday
  • Led by U.S. Tax Court Special Trial Judge, CPAs-USTCPs, and Law Professor
  • Petition Preparation and Writing
  • Special Trial and Post-trial Procedures
  • Mock "Branarton Conferences"
  • Mock "Stipulation Writing and Development"
  • Mock Trials and Hearings (Video Streaming)
  • Motions Practice
  • Handling Discovery
  • Mock Calendar Calls
  • Mock Settlement Confernces
  • inclusive of print and electronic study materials
  • small ("S" case) and regular tax case preparation and "due dilligence"
  • Trial Advocacy training
  • private tutoring 
4. Document Writing
  • rolling admissions (non-attorneys and self-represented)
  • $2,500 fee plus $750 fee for judicial advisory (no payment plans)
  • 30-45-day preparation program
  • weekends only, Saturdays, 10:30 am to 12:00 pm ET
  • Led by U.S. Tax Court Special Trial Judge, USTCPs, and Law Professor/U.S. Tax Court Documents Specialist
  • 90-min. virtual conferences
  • inclusive of all study materials
  • learn to prepare well-drafted Tax Court petitions
  • learn to prepare Tax Court motions and post-trial briefs
  • learn to prepare Tax Court memoranda of law
  • faculty tutoring and consultations with retired U.S. Tax Court judge
5. Preparer Penalty Defense
  • defense of Tax Return Preparers who are cited for violations pertaining to tax returns prepared by them for various taxpayers wherein improper deductions or mis-assignment of  tax credits, etc. are determined by the IRS and give rise to substantial civil and criminal penalties...
  • $295 fee per hour (no payment plans)
Our Distinguished Speaker
Honorable Judge John F. Dean
Judicial Contributor 2020 Testing Cycle
  • We strive to bring the guidance and support offered by noted tax jurists such as Judge John F. Dean and other regulatory officials of the U. S. Tax Court and Internal Revenue Service. Our speakers provide an opportunity for non-attorneys to talk first-hand with the rule- and decision-makers and gain insight into tax policy and U.S. Tax Court procedural practice. Through our various programs and live pre-exam review and tax forums at Gerorgetown University, non-attorneys and newly-admitted United States Tax Court Practitioners (USTCPs) can spend up to 26 weeks engaged in inter-active discussions with our legal and tax scholars.

Our Fees
  • Reasonable payment plans are made available to all and payment arrangements can usually be reached for those applicants on a tight budget. See "Fees".

For further information, write to michaeljerome.stuart@aya.yale.edu

Call 1.888.317.4489

Information about U.S. Tax Court admissions and exam preparation and practice, certification, conferences, and individual tax tutorials, please call 1.888.317.4489 between 8:00 a..m and 8 p.m. ET Mon. thru Sat. or write to michaeljerome.stuart@aya.yale.edu.

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