The Program Administrator has responsibility for matters involving participants' discipline and exceptions to administrative rules.

Review at the Tax Law Institute has four categories of discipline that may be imposed for a participant/candidate's infractions of program rules: reprimand, suspension, dismission, or expulsion. These sanctions are imposed only after the Program Administrator has decided to institute formal disciplinary charges against a participant/candidate. Participants have the right to a full disciplinary hearing conducted telephonically/electronically by the Program Administrator and a right to be represented by counsel.

Reprimand, suspension, dismission, or expulsion becomes part of the participant's file and will be placed on the transcript, as well as reported, on appropriate inquiry, to the U.S. Treasury's IRS Office of Professional Responsibility if the participant is an IRS Special Enrolled Agent. Suspension may be for a session, a year, or any other length of time the Program Administrator deems appropriate. Dismission and expulsion are forms of permanent separation from the Tax Law Institute and must be approved by the Program Administrator. 

In cases in which an infraction by a participant is not sufficiently serious to warrant the imposition of formal discipline, the Program Administrator may issue a warning. Such a warning is placed in the participant's file but is not reported outside of the Tax Law Institute so long as the participant engages in no additional violations of the rules. If a participant who has previously received a warning again violates the rules, however, she or he may face disclosure outside the Institute of the initial warning, and/or more serious discipline for the subsequent violation than might otherwise have been imposed.

The Program Administrator is responsible for the administration of discipline. Cases requiring discipline typically involve cheating, false statements on applications, and similar departures from generally accepted standards of integrity. In such cases, it is usually best for the integrity of the program to terminate the participant's enrollment in the Tax Law Institute.

Academic Committee may impose sanctions including reprimand and suspension. In the most severe cases, the Academic Committee may recommend sanctions of expulsion or dismission, imposition of which requires a two-thirds vote of the Academic Committee and the approval of the Program Administrator.

The Academic Committee does not consider itself to be an adverserial or prosecutorial body. Its disposition is to handle matters that come before it as favorably to enrollees as possible consistent with the maintenance of the high academic and ethical standards of Tax Law Institute . In many instances matters that come to the Committee's attention can be dealt with informally, without ever initiating disciplinary process. To this end, the Program Administrator may investigate a matter for purposes of determining whether it should be treated as disciplinary.

Procedures

In those cases in which disciplinary proceedings are required, the Academic Committee will proceed in accordance with the following rules:

1) The Committee shall initiate formal proceedings by a written charge which explains the nature of the disciplinary infraction. Such charge shall issue only if the Committee believes it is reasonably likely that the charged infraction can be established by clear and convincing evidence.

2) In any disciplinary matter, the enrollee has a right to a telephonic/electronic hearing before the Committee. Telephonic/electronic disciplinary hearings will normally be private.

3) Disciplinary cases are normally heard by the Program Administrator and Academic Committee. The enrollee may ask any individual member to recuse himself or herself for cause. Any member who recuses himself or herself shall be replaced by an alternate selected by the Tax Law Institute.

4) All enrollees in disciplinary cases may have legal counsel or lay advisor made a party to the telephonic/electronic hearing. The enrollee must then give his permission for legal counsel or lay advisor to be made a party to the hearing. The Committee will attempt to assist an enrollee who needs and desires but cannot afford counsel.

5) A record of the hearing shall be kept by telephonic tape and/or electronic or digital recording and transcribed, and shall be made available without charge to the enrollee or his or her representative on request.

6) At the hearing the evidence against the enrollee will be presented and the enrollee shall have the right to call his or her own witnesses and to examine all witnesses. In the event a witness is or witnesses are not readily available, the enrollee may opt to withdraw the witness or witnesses or request a postponement of the proceedings, until such time the witness is or witnesses are available.  

7) It shall be the duty of the Program Administrator to assist the enrollee in preparing for the hearing by making available to the enrollee's counsel any electronic documents relating to the student's disciplinary case. The enrollee must make such a request for document sharing with counsel in a written Request for Documents application. The Program Administrator shall also assist the enrollee in obtaining witnesses. This assistance may include a letter to the witness requesting his or her cooperation with the Academic Committee or such other efforts to secure the participation as may be appropriate to the circumstances.

8) The Academic Committee, at a disciplinary hearing, may consider any evidence that it deems to be relevant and trustworthy. Formal rules of evidence do not apply.

9) The Academic Committee does not recognize a privilege of non-cooperation and may, therefore, draw such reasonable inferences from non-cooperation as it deems appropriate. Statements made or written communications sent to members of the Committee and others are admissible at the hearing regardless of when made.

10) Information obtained in confidence, whether medical or psychiatric, shall not be sought by the Academic Committee nor disclosed to the Committee without the enrollee's consent. No weight is to be given to an enrollee's refusal to authorize disclosure of information pertaining to a medical or psychiatric matter. The absence of such information may, however, properly preclude the Committee from considering a medical excuse, explanation, or justification in a particular case.

11) Disciplinary sanctions shall not be imposed unless conduct warranting sanction is established by clear and convincing evidence. Decisions of the Academic Committee shall be by majority vote of the sitting members. In case of a tie vote of all the members of the Committee present and voting, the vote of the Program Administrator shall determine the outcome.

12) All decisions of the Committee to impose sanctions shall be supported by specific findings of fact and conclusions, including, wherever appropriate, a statement or the reasons for the specific sanction imposed and the principles or policies on which the Committee relies.

13) In all cases in which the sanction voted by the Committee is other than dismission or expulsion, the decision of the Committee shall normally be final, and, if any such matter is presented to the Program Administrator for consideration, the Program Administrator shall first vote on whether the Committee's decision raises such important and novel issues of policy or is made under such other extraordinary circumstances that the Academic Committee must consider the matter.

14) In all cases in which the sanction voted by the Program Administrator and Academic Committee is dismission or expulsion, the enrollee shall be afforded the right to a supplementary telephonic/electronic hearing on the facts before a hearing officer appointed from the Academic Committee by the Program Administrator. The enrollee shall submit to the hearing officer in writing a statement indicating which of the factual findings of the Academic Committee the enrollee disputes, and why. At the hearing, the enrollee may call and examine witnesses and be represented in the same manner as before the Program Administrator and Academic Committee. The position of the Academic Committee shall be presented to the hearing officer by a person chosen by the Program Administrator in consultation with the Academic Committee. The hearing officer shall make a written statement of findings of fact which shall be returned to the Program Administrator. The Program Administrator may modify its findings of fact in light of the findings of the hearing officer, and may modify the sanction previously voted.

15) In all cases in which the sanction voted by the Program Administrator and Academic Committee is dismission or expulsion, the Program Administrator shall review the findings and conclusions of the Academic Committee. No enrollee shall be expelled or dismissed except by the vote of the Program Administrator and two-thirds of the members of the Academic Committee voting.

16) Where the Program Administrator reviews action of the Academic Committee, he may substitute his judgment for the Committee's on matters of policy including the severity and nature of the sanction imposed. The sanction may be increased in severity as well as decreased. The Academic Committee's findings of fact shall not be modified unless, on the basis of the whole record, including the findings, if any, of the hearing officer, the Committee's findings are not supported by substantial evidence.

17) Should situations arise which are not covered by these rules or in which the application of these rules, in the judgment of the Academic Committee is inappropriate, the Program Administrator may formulate and follow an appropriate ad hoc procedure. In any event, departures from the rules of procedure shall not, ipso facto, constitute a defense to the imposition of a disciplinary sanction.

18) Copies of these procedures shall be published and made generally available. The procedures shall also be electronically mailed to any enrollee involved in an Academic Review matter as soon as it appears that the matter may be treated as disciplinary.