The Tax Law Institute funds the United States Tax Court Clinical Fellowship Program. This is a merit fellowship that provides up to 50% financial assistance to individuals who are designated as Tax Law Institute USTC Fellows. Many nonacademic tax clinics and attorney referral programs (nonacademic clinics) provide legal services to low-income and unrepresented taxpayers. The two most common nonacademic clinic models are: (1) Clinics that assign cases to practitioners who are employees of the clinic, and (2) clinics that refer cases to outside practitioners who have agreed to provide pro bono legal services.
Nonacademic clinics help taxpayers to comply with the Internal Revenue Code and to deal appropriately with the Internal Revenue Service and the Federal courts. The United States Tax Court (the Court) recognizes the important assistance that nonacademic clinics provide to otherwise unrepresented taxpayers.
For nonacademic clinics which agree to abide by the requirements stated herein, the Court includes standard information about the clinic in mailings to petitioners and permits student/interns to participate in Court hearings and trials. The Tax Law Institute participates in this program and persons enrolled in the preparatory examination program to become United States Tax Court Practitioners participate in this clinical program.
*United States Tax Court approval is pending.
Our International Tax Fellowship Program is funded by the Tax Law Institute and awarded to attorneys licensed to practice in foreign jurisdictions. Up to 50% of the cost of enrollment is covered under this fellowship. Several international fellows are selected each year. Determinations are based on levels of interest in taxation and experience.
In memory of Richard Morris, the Tax Law Institute funds the Richard Morris Memorial Fellowship. These awards are bestowed annually to United States Tax Court Examination candidates.
The award covers a portion of the tutorial fees for one session (or half the cost of the USTC Non-Attorney Exam Prep Program) up to $1,500 and is intended to defray the expenses of any one who pursues membership in the United States Tax Court Bar without sponsorship.
The award must be used in the then-current session. It is forfeited if all requirements are not met after completion of one tutorial or if the candidate withdraws or takes a leave of absence. This award has no cash equivalent and may only be applied to tutorial fees.
Richard Morris was a life-long educator and humanitarian. He was a World War II vetern who was captured by the German army in 1943 but escaped. After making his way through miles of enemy territory, he reached Allied lines in occupied France and was returned to the front lines. After the war, he married and reared two children on the farmlands of southern Connecticut. His legacy was to accept all persons as grand contributors to the human design. To this end, this fellowship is dedicated.
In memory of Beverly Parker, the Tax Law Institute funds the Beverly M. Parker Memorial Fellowships. These are merit awards bestowed annually to C.T.L. and Business Tax Certification candidates who are currently working in the tax, accounting and finance industry.
The award covers a portion of the fees for one session up to $2,500 and is intended to defray the expenses of any one who pursues the C.T.L. or Business Tax Certification, with or without sponsorship.
Once awarded, the fellowship must be used in the then-current session. It is forfeited if all requirements are not met by the end of the first session or if the candidate withdraws or takes a leave of absence. This award has no cash equivalent and may only be applied to tution expenses, e.g. no other fees at the Tax Law Institute.
Beverly Parker was a proud member of the Mashantucket Pequot Tribal Nation. The fellowship is a living legacy to the generosity that defined her person.
