Participants on leave are not considered to be working toward their C.T.L.

Please note that individuals who withdraw from any program will not receive a refund. However, the participant may receive a credit and may apply the credit of the unused portion of their fee(s) toward any other offering listed among the certification programs of the Tax Law Institute.

To request a leave of absence other than a voluntary medical leave of absence, participants must submit a written request to the Program Administrator.

To request a voluntary medical leave of absence, participants must email the Program Administrator at administration@taxlawinstitute.com.

A leave of absence may be taken for up to one session.

Participants are expected to return to the Tax Law Institute for the following session. As of that date, a participant on leave will be considered to have returned to the Tax Law Institute and will be billed accordingly unless he or she has made a request to the Program Administrator to extend the leave period.

Any participant wishing to extend a leave from one session to another session must file a request with the Program Administrator no fewer than 30 days before the official leave is scheduled to end.

Participant wishing to extend a leave beyond one session must file a request for additional leave with the Program Administrator and should include a brief summary of the participant's activities during the leave of absence, why additional leave is required, how completion of the C.T.L. still fits the participant's goals, and the participant's commitment to return by the following session to complete the C.T.L. without additional elective leave time.

Requests for leave beyond two (2) sessions must be submitted to the Tax Law Institute and should contain the information required in (2). Please note that participants who do not petition the Tax Law Institute for an extension of leave beyond two (2) sessions will be considered to have withdrawn from the Tax Law Institute's C.T.L. Program .

A leave of absence will not extend the maximum period for completing certification requirements. Participants must complete the certification requirements for the C.T.L. within 1 year of enrolling at the Tax Law Institute.

While on leave, participants may not get credits for registration into tutorials from another program of any type.

A maximum of two (2) sessions of elective leave  - either sequential or intermittent is ordinarily allowed. If a participant takes leave beyond that amount without petitioning the Program Administrator for permission, he or she may be considered to have withdrawn from the Tax Law Institute. Participants with withdrawn status for 3 sessions may petition the Tax Law Institute for readmission. Participants with withdrawn status for more than three sessions must reapply for admission to the C.T.L.Program through the Tax Law Institute.

Participants are expected to return from leave on or about the date indicated on their request for voluntary leave of absence communication, or in the case of a medical leave, on the date specified by the Program Administrator. If a participant is not intending to return from leave, he/she must notify the Program Administrator as soon as possible. If extending a leave beyond two (2) sessions, he/she must request additional leave as noted above.

The general conditions for return from elective leave are good standing, financial clearance, and receipt by the Program Administrator of written confirmation of return.

Participants are expected to return to enrolled status after the approved period of leave. 

Participants who do not return from leave and do not apply for an extension of leave will be considered to have withdrawn from certification candidacy. Participants with withdrawn status may petition the Tax Law Institute for readmission. Participants who have had withdrawn status for more than three (3) sessions will be required to reapply for enrollment in the C.T.L. programs through the Tax Law Institute.

While on leave, participants are not considered to be working toward their certification and thus are not eligible to access the electronic U.S. and tax law libraries and related research materials and documents located on the FTP client. Nor are participants permitted to enter tax tutorials. No exceptions.   

Participants who take a leave during any session are charged fees for the period of one session. There will be no exceptions to this rule. There is no refund policy or proration policy that applies. Therefore, participants are advised to plan carefully. However, in the event that a participants finds that a leave of absence is necessary due to a verifiable medical emergency, any payment of fees for the session the leave is granted will be credited to the first enrollment session the participant returns from leave. Otherwise, participants forfeit their paid fees and must pay in full for the session they return.  

Participants taking non-emergency medical leave are not subject to the same guidelines stated above.

Participant email accounts will remain active during the time for which the leave has been confirmed. Again, the participant's access to Wolters Kluwer's Loislaw will end until such time as the participant re-enrolls.