The following section provides information on the requirements for the C.T.L.Certifications at the Tax Law Institute. Please visit "CPE for EAs Program" to learn about the policies of the Quality Assurance Provider surrounding the certificate programs.

C.T.L. Residence and Credit Requirements

To qualify for the C.T.L., candidates must fulfill the following requirements:

a) Two sessions in residence;

b) Completion of eight (8) tutorials consisting of 32 units;

c) Completion of all written examinations

d) Maintenance of a B-minus average each session; and

f) Completion of all Short Research Papers

Tutorial Participation

Tutorial participation is essential to the certification programs at the Tax Law Institute. Regular participation in tutorials is expected of all participants. An electronic log is maintained by the Program Administrator. The Tax Law Institute may, after appropriate procedures, treat participants as having withdrawn from the tutorial in question. Participants who believe they need to miss participating for an extended period of time must contact the Program Administrator who can assist with such situations and can ensure that they comply with the Institute's attendance policy and related policies.

In no event may participants receive credit for tutorials that are incomplete in whole or in part. Participants should avail themselves of a thorough reading of the Tax Law Institute's policies, rules and procedures listed in this electronic communication.

Policy Statement Concerning Religious Observances

Any participant who is unable, because of his/her religious beliefs, to participate, test in any examination, study, or complete a work requirement on a particular day shall be excused from any such examination or study or work requirement and shall be provided with an opportunity to make up such examination, study, or work requirement which s/he may have missed because of such absence on any particular day; provided, however, that such makeup examination or work shall not create an unreasonable burden upon the Tax Law Institute. No fees of any kind shall be charged by the Tax Law Institute for making available to the said participant such opportunity. No adverse or prejudicial effects shall result to any participant because of his/her availing him/herself of the provisions of this section.

Minimum Grades

a) C.T.L. candidates must earn an overall grade average of B-minus (3.0 on a scale of 8.0 points) or above in order to be certified. In addition, C.T.L. candidates must earn a minimum grade of B-minus on the Short Research Papers submitted to satisfy the Written Work Requirement. Candidates must also earn a grade of B-minus or better in all other credits and maintain the minimum overall grade point average of B-minus or higher throughout the Program. Work that does not earn a passing grade of B-minus or better is not credited toward completion of the C.T.L. Tutorials related to such work must be repeated in order to be certified. There is a charge to repeat a tutorial. Participants should see "Programs & Fees."

b) In calculating grade point average (GPA) the following scale of grades with their numerical equivalents is used:

A+ = 8

A = 7

A- = 6

B+ = 5

B = 4

B- = 3

C = 2

D = 1

F = 0

Each tutorial is weighted in accordance with the number of units earned in the tutorial.

Participants failing to meet minimum grade requirements may be allowed, by decision of the Tax Law Institute, to undertake substitute work, take re-examination, or retake tutorials within the next session following the end of the C.T.L. year(s). All additional work must be completed no later than 4 months after the end of the first year.

Grade Change

A grade may change only if it was incorrect as a result of an arithmetical, administrative, or other "mechanical" error. A grade may not be changed as a result of a reevaluation of a participant's work except by vote of the Tax Law Institute and approval by the Program Administrator.

C.T.L. Written Work Requirement

All C.T.L. candidates must satisfy the Written Work Requirement for the C.T.L. Methods of satisfying that requirement are described below. 

a) The C.T.L. Short Research Paper is a substantial written work of approximately 50 to 75 pages, undertaken under the supervision of a tutor. The C.T.L. Thesis must be written in conjunction with a tutorial-subject area under the guidance of a tutor. 

The C.T.L. Short Research Paper is a considerably less substantial written work of approximately 15 to 25 pages, undertaken solely by the participant, but with tutorial consultation, to demonstrate a participant's comprehension and application of the subject matter of each tutorial at the end of each session. 

b) The C.T.L. Short Research Paper is required of all participants in the C.T.L. programs in order to encourage significant research and writing in a field of their interest. The C.T.L. Short Research Paper calls for substantially more work than participants may be use to doing and reflects the challenging nature of the Tax Law Institute's C.T.L. Program. The C.T.L. SRP is expected to be longer and to involve more research and reflection. It should be devoted to a more exacting subject than are found in the tutorials. Participants pursuing the C.T.L. must complete a minimum of 32 units.

The C.T.L. SRP is not an option; it is mandatory. The Tax Law Institute takes into account the participant's experience since entering the tax field. Participants who fail to complete the Written Work Requirement are subject to removal from the certification list.

The following rules and guidelines also apply to the Written Work Requirement:

a) Supervision by tutor

C.T.L. Short Research Papers must be done under the supervision of a tutor and completed no later than end of first C.T.L. session. Research Papers must be completed four (4) months after the end of the second session or the end of the first year. Note, again, that each C.T.L. candidate must be in residence for two (2) sessions.

b) Prohibition Against Compensation

A participant may not receive credit for written work for which he or she also receives compensation.

c) Submitting a C.T.L. Thesis Proposal 

A participant must submit a C.T.L. SRP Form to the tutor for electronic signature. Details for the proposal will be provided by the Institute. Tutors may require additional preliminary information, such as a telephonic/electronic discussion of the subject matter, an outline, or a longer description. A participant should submit the Proposal Form to the tutor as well as any other material requested, sufficiently in advance so as to be able to meet the thesis deadline for the Program. Since tutors may require additional preliminary work before accepting a proposal, participants are advised to seek approval well in advance of this date.

d) Tutors

Each C.T.L. participant will be assigned a tutor.

e) Earning Advance Credit

On rare occasions, a C.T.L. candidates writing the Short Research Paper may seek additional credit where the paper significantly exceeds the original parameters in form (at least 25 additional pages) and in substance. Under the above conditions, the candidate may earn such credit only through advance arrangements with the tutor and with approval of the Program Administrator. Participants writing the C.T.L. SRP are not eligible for additional credit after the fact. This is an outstanding opportunity for tax professionals who know upon entering the C.T.L. Program what area of tax law is of particular interest to them. Albeit, participants are not encouraged to attempt to use this process as a means of short-circuiting the Written Work Requirement. Unfocused and quickly decided topical areas of concentration usually unravel, most frequently just at the time the participant believes he or she is ready to be certified. If so, the participant will not meet the grade criteria for the Written Work Requirement and, subsequently, discover that he or she has been removed from the certification list.