Deadlines for submission of papers (Short Research Papers) required by the Tax Law Institute's C.T.L. Program are at the end of the first year. 

Participants who fail to meet the deadlines as specified above, will receive a permanent incomplete. Extensions are not given for such work absent special permission of the Program Administrator in cases of serious personal or medical emergency. A participant's only resolution is to repeat the tutorial. Absent permission by the Program Administrator as specified under the conditions set forth in our "Policy," no work, including examinations, Short Research Papers written in satisfaction of the Written Work Requirement or revisions thereto, may be submitted for certification after the final deadlines specified by the Tax Law Institute. Such permission will be granted only by the Program Administrator and only if the Tax Law Institute finds that (1) the delay in submission of the work was caused by a serious personal or medical emergency, and (2) the delay will not prejudice the possibility of evaluation of the work by the Tax Law Institute.

Participants are responsible for the timely electronic transmission of their  work. No exceptions. Participants should ascertain that their transmissions are successful and seek written confirmation (electronic receipts) in all cases from the Tax Law Institute. For security reasons, participants are encouraged to transmit their submissions via their assigned Tax Law Institute electronic address.