"Intensivetrainingfor Enrolled Agents and CPAs who handle IRS 'workouts' of Tax Court cases..."
The Certificate in Pretrial Tax Litigation Support is awarded to EAs/CPAs via written examination at no added charge upon completion of our U.S. Tax Court Non-Attorney Exam Prep Program
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.
Coordinated by James H. Chapman, MPA, IRS Special Enrolled Agent National Tax Practice Graduate Fellow, NAEA Certified as Pretrial Tax Litigation Support Specialist CPE Provider, Tax Law Institute
Michael J. Stuart, JD, MPA, Emeritus Professor of Law CPE Provider, Tax Law Institute
This 90-day program awarding a Certificate in Pretrial Tax Litigation Support is ideal for Enrolled Agents and CPA’s who want to represent taxpayers in docketed appeals. They could use the certificate as a credential to attract clients, mostly pro-se who need help but don’t want a lawyer. This program is well-suited for EA’s and CPA’s who have an interest in pretrial tax litigation but don't want to take the USTC non-attorney exam. The program may be extended to 6 months or more to fit your calendar.
Lay persons may use the certificate to assist Pro Se
petitioners in the formulation of U.S. Tax Court petition planning, tax research
and document review prior to final preparation of the Tax Court petition by the
petitioner. Or, they may conduct specialized tax
research and taxpayer document review for attorneys specializing in tax
controversy while acting as tax law specialty paralegals.
Once a petitioner files a case in the Tax Court the case is always sent to the Appeals Office of the IRS Counsel’s office where they attempt to settle the case without a trial. This is referred to as “docketed appeals”. About 90% of all cases get settled in this step in the process. When the case is referred from the Tax Court back to the IRS for this final attempt to settle the case before trial, it is considered to be back in the administrative side of the IRS so anyone who is Circular 230 qualified can represent the taxpayer at that point. Many EAs' and CPAs' practice is 30% tax prep, 30% representation and 40% Pretrial Tax Court Litigation Support. Clients come to them for assistance in preparing their petition and getting it filed. Once it gets through the TC administrative process and is kicked over to the IRS an EA or CPA then can represent the client before the IRS and get the matter settled.
know the elements of petition writing for U.S. Tax Court*
understand the Tax Court rules and procedures relating to small tax cases
understand how to research the applicable tax code sections, Treasury, IRS regs
be knowledgeable of recent IRS announcements and publications
know how to research legal citations to establish legal precedence
know how to develop strategies for legal defense
understand the federal rules of evidence
know how to prepare documentation for submission to IRS doc. appeals examiner*
*The docketed appeals examiner is an IRS lawyer who is going to be very carefully assessing the hazards of litigation in evaluating whether or not they should settle and the discount percentage to be applied based on the hazards of litigation.
CAVEAT
With a firm grounding in these elements it is our opinion that any EA or CPA should feel adequately prepared to assist the taxpayer in preparing for Tax Court litigation. However, there is one land mine that an EA or CPA must be careful to avoid when doing this type work. The petitioner (taxpayer) must present himself as a pro se litigant. The writing of the petition is a gray area that can blur into the practice of law if the EA or CPA are not careful. For example, there is a difference of opinion within the EA community regarding whether or not the EA or CPA can even type the petition on behalf of the petitioner.
Introduction to U.S. Tax Court Rules of Practice & Procedures - Small Tax Cases
Introduction to Tax Court Small Case Advocacy
All conferences meet in the Conference Room. Call-in days, evenings and weekends.
Fee: $5,500. USD
Click on this link to register online.
For inquiries, please write to michaelstuart@taxlawinstitute.com "Taxes are what we pay for civilized society" Supreme Court Justice Oliver Wendell Holmes, Jr.
Courtesy of James H. Chapman, EA,MPA, Advanced Tax Solutions Inc. Winchester, VA
Photo courtesy of the IRS and General Services Administation
Contact us at 1.888.334.3959
For inquiries, please write to 
