2012 United States Tax Court Non-Attorney Examination - Thursday, November 8, 2012
Call-in to our "Conference Room" days, evenings, weekends from the convenience of your Blackberry®, home or office. All conferences convene for approximately 60-to-90 minutes.
The Certificate in Pre-Trial Tax Litigation Support
is awarded at no added charge to EAs/CPAs who complete our 2012 U.S. Tax Court Non-Attorney Exam Prep Program. Please note the Pretrial Tax Litigation Support Program does not qualify for CPE credit for
Enrolled Agents or CPA's.
(*subject to successful written examination)
Tutorial Staff Coordinated by James H. Chapman, MPA, IRS Special Enrolled Agent Certified as Pretrial Taxl Litigation Support Specialist CPE Provider, Tax Law Institute
Richard Jacobson, PA Certified as Pretrial Tax Litigation Support Specialist CPE Provider, Tax Law Institute
Richard C. Cunha, Esq., Admitted to Practice, U.S. Tax Court CPE Provider, Tax Law Institute
Daniel Ng, JD, LLM Senior Researcher, Tax Law Institute
Michael J. Stuart, Emeritus Professor of Law CPE Provider, Tax Law Institute
This topic will introduce the 2012 non-attorney candidate to the
workings of the United States Tax Court. We begin with a discussion of
the structure and jurisdiction of the court. We then explain the
petition for redetermination, pleadings and motions and stipulations for
trial and discovery procedures. Next, we examine the pretrial process
for regular tax cases and discuss the use of stipulations. We conclude
with a comprehensive overview of pretrial procedures and the trial and
post-trial process.
The live program for U.S. and foreign educated tax practitioners, namely EAs, JDs, LLBs and CPAs, and other tax professionals is discussed in the following order:
Federal Income Taxation
Topics introduce non-attorneys to the complex and absorbing study of Federal taxation covering a broad range of subjects, beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the tutorial presents estate and gift taxation, along with income taxation of trusts and estates and retirement planning. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.
Professional Responsibility of Lawyers (Legal Ethics)
Professional Responsibility of Lawyers addresses how attorneys are often their own worst legal advisers. They know the law affecting their clients because it is their business to know that, but too frequently, they know little about the law affecting themselves. This tutorial presents the rules and regulations that have been promulgated for attorneys by the American Bar Association. It is a study of professional responsibility and legal ethics, which together, makeup the ABA Model Code. This tutorial is an especially important subject for individuals who will practice before the U.S. Tax Court. Endemic to the tax law is the very fact that taxpayers sometimes, unwittingly or intentionally, violate the law. The newly-admitted USTC Practitioner must be aware of when he is at risk of violating the ABA code of ethics in trying to help his client. He or she must also be aware that clients are not always truthful and may often knowingly mislead the practitioner in an effort to find a "fall guy." The consequence for the tax practitioner could well be censorship, suspension, disbarment and could result also in civil liability or criminal prosecution.
U.S. Tax Court Rules of Practice & Procedure
U.S. Tax Court Rules of Practice and Procedure is designed to familiarize the non-attorney bar candidate with the tax court rules of practice and procedure, including any Interim New Rules and Amendments to the Rules. The second part of the tutorial sets forth a code of conduct, as prescribed under the ABA Model Rules of Professional Responsibility, which tax practitioners must follow in representing taxpayers. The Rules prescribe what must or must not be done. They also advise what a tax practitioner should do. These provisions represent aspirational conduct for the tax practitioner and provide the guide for proper behavior, even if the client objects. The tutorial then addresses how the U.S. Tax Court may discipline non-attorney practitioners for violating mandatory rules and the procedural rules for disciplinary proceedings when the Treasury Department seeks to suspend or disbar a practitioner from practice before the Internal Revenue Service.
Federal Rules of Evidence (FRE)
The
Federal Rules of Evidence (FRE) tutorial prepares the USTC Non-Attorney
Exam candidate with no prior knowledge of the subject to pass this
portion of the examination. The focus is on learning how the law of
evidence applies in a US Tax Court case. A
detailed examination of the FRE is accomplished through a rule-by-rule
commentary and discussion using specific examples of how the “Rules”
apply to a typical US Tax Court case.
Knowledge of the FRE is not enough. It is one thing to know the rules; it is another to know how to apply the rules. We
provide a guide that will help you get through the daunting task of
overcoming a myriad of evidentiary hurdles to lay a foundation for a
business record, refresh a witness’ recollection or question a character
witness. We review common
objections and responses to evidence along with a range of possible
responses from the “Commissioner’s counsel" and we provide
"how-to-do-it" examples in question and answer format. Hence,
the focus is on helping the USTC bar candidate bridge the gap from
knowing the law of evidence to knowing how to write his or her answers
on the USTC Exam in an IRAC format.
A
working knowledge of the FRE is also useful when presenting the
taxpayer's case in Docketed Appeals. The stronger the evidence, the
greater the probability of a pre-trial settlement offer from the Appeals
Officer.
We conclude with an intensive 8-week review of past USTC Non-Attorney Exam questions and prepare model solutions and answers that are then distributed to each participant. However, USTC bar candidates should take notice that our program includes previously-tested topical questions and solutions in each tutorial so that at the start of the Federal Bar Review candidates are very familiar with the style and format of USTC exam questions.
Fee: $5,000 USD for basic program
(includes the award of a Certificate as Pre-Trial Tax Litigation Support Specialist)
The goal is to reason and write to the satisfaction of the justices of the Federal Courts, specifically the United States Tax Court. However, the skills sufficient to answer questions presented on the USTC examination require just straight-forward legal analysis that identify the issue(s) and provide a straight-forward, succinct, and well-written explanation. Each candidate will participate in telephonic tutorials to prepare them to analyze test questions, spot issues and write correct answers. This will be done using various real-world scenarios described by the tutor.
IRS Practice and Procedures
This tutorial provides all the information you need when dealing with the IRS. It addresses the rapidly changing and increasingly complex area of tax procedure. It is the practitioner’s single most important tool to understanding the procedural changes, IRS restructuring, and ongoing revision of the Internal Revenue Manual and is the key to unlocking the Internal Revenue Code’s and Treasury’s intricate sets of procedural requirements. The electronic treatise used in this tutorial includes opinions from the U.S. Supreme Court, the U.S. Tax Court, and the U.S. Court of Federal Claims, and includes more than 500 references to the Internal Revenue Manual, and more than 5,000 case citations, as well as references to thousands of critical Treasury regulations, revenue rulings, revenue procedures, and IRS internal advice.
Contact us at 1.888.334.3959
