Sharing of study materials, exchange of information, collaboration or communication of any kind during an participant's electronic examination period is not permitted. Participants are permitted to keep and use any books, notes, papers, or use any helpful electronic devices during an examination. For violation of the examination rules or dishonesty in an examination, a participant is subject to disciplinary action and dismissal.

All work submitted by a participant for any Tax Law Institute exercise is expected to be the participant's own work. In the preparation of their work, participants should always take great care to distinguish their own ideas and knowledge from information derived from sources. The term "sources" includes not only published or computer-accessed primary and secondary material, but also information and opinions gained directly from other people.

The responsibility for learning the proper forms of citation lies with the individual. (The Tax Law Institute recommends that enrollees purchase The Redbook - A Manual on Legal Style by Bryan A. Garner -- Thomson-Reuters publication.) Quotations must be properly placed within quotation marks and must be fully cited. In addition, all paraphrased material must be completely acknowledged. Whenever ideas or facts are derived from a participant's reading and research, the sources must be indicated.

The amount of collaboration with others that is permitted in the completion of work can vary, depending upon the policy set by the tutor of a particular exercise. Participants should assume that collaboration in the completion of work is prohibited, unless explicitly permitted, and participants should acknowledge any collaboration and its extent in all submitted work.

Participants who are in any doubt about the preparation of their work should consult the Program Administrator, before it is prepared or submitted.

Participants who submit work that is not their own without clear attribution of all sources, even if inadvertently, will be subject to disciplinary action and dismissal.