Inside TLI

Offered May 2020
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Members of the Bar
United States Tax Court

Litigation of
Federal Civil Tax Domestic
Moderated by US Tax Court Judge & Faculty
Review the Rules of Litigation Practice
before the United States Tax Court

Litigate Small "S" & Regular Cases
under Preferred Practice Guidelines
of US Tax Court Judiciary

Further information, e-mail


by LB Carpenter CPA
Member of the Bar United States Tax Court
Counsel, US Tax Court

"...most classes were moderated by a recently retired US Tax Court Special Trial Judge who had previously been an IRS District Counsel. A retired law professor and tax evidentiary scholar guided us through Federal Tax Evidence and the Judge reinforced the principles and the Rules themselves. A CPA and recently admitted Member of the Bar United States Tax Court explained what it was really like to work as an United States Tax Court Practitioner. He covered the practical and every day side of Litigation Practice. He spoke to us on two occasions and explained what it was like to actually litigate a case. We discussed everything we needed to know for the Exam and practice before the Court. We worked right up to the day before the 2016 Exam and recieved great coaching from the law professor and Judge."
US Tax Court
Members of the Bar United States Tax Court
  • US Tax Court is a speciality litigation advisory firm with practice criteria limited to domestic and international Federal tax matters in the United States Tax Court.
  • It is an affiliate of the Tax Law Institute, an IRS Approved Provider of Continuing Professional Education for IRS Special Enrolled Agents.
  • The mission is to provide professional, low cost, litigation and support services to the legal and tax accounting professionals who represent US and foreign taxpayers in the US Tax Court.
  • The staff includes a recently retired US Tax Court Judge, US Tax Court Practitioners who are also Certified Public Accountants, and a seasoned US Tax Court Trial Attorney.
  • The legal staff is assisted by a Research and Case Management Team led by a law professor emeritus and two assistants, one of whom holds an advanced law degree in Federal Tax Practice and Federal Tax Litigation and another who is an IRS Special Enrolled Agent specialized in tax research. 


Charles J Read  CPA  USTCP      
Member of the Bar United States Tax Court 
Counsel, US Tax Court
CPA Texas
Member IRS Advisory Council


Tax Law Institute & US Tax Court
Wishes to Express Thanks and Appreciation
to The 2020 Testing Cycle Host
Ave Maria School of Law  Naples FL

Opening Session
July 14, 2019 - July 21, 2019

US Tax Court Non-attorney Bar
Admissions Exam Prep Program

Photo Courtsey of US Tax Court

The Best Kept Secret...
by Michael Stuart

Few people are aware that there is a way for a person with training in tax preparation, accounting, or in the general practice of law to become expert in Federal tax litigation. After passing a 4-hour test and an FBI background check, they would be permitted to "represent" taxpayers before a Federal court responsible for handling tax controversies between US. and foreign citizens and the IRS. Such persons are known as "United States Tax Court Practitioners" and they enjoy all of the same privileges that a state-licensed attorney does when practicing law before a State or Federal Court, but ONLY in the United States Tax Court. What's even more fascinating is that US Tax Court Practitioner may practice in any State in the United States and its territories, or wherever the US Tax Court holds sessions. This means that unlike a person who attends a state-certified law school, then sits for a State bar exam and becomes licensed to practice law within the respective State (jurisdiction) that issues the license, the United States Tax Court Practitioner can accept a tax case in Oregon today, and another in Florida tomorrow because as Federal practitioners they can practice anywhere with the US or its territories, as said previously. Their only responsibility is to be sure they can appear to represent their client at the time and place of the tax trial. If it's a small tax case, the Practitioner may not need to appear in Court because the Tax Court can resolve these types of cases administratively. The point being that the US. Tax Court Practitioner can practice tax litigation (resolve tax controversies) in...

The United States Tax Court Practitioner Demystified

"USTCP" is the professional designation for an individual who has been examined and "admitted to practice" as an United States Tax Court Practitioner and is deemed to be a "Member of the Bar of the United States Tax Court." 

What can USTCP's do?

United States Tax Court Practitioners are specifically authorized to represent taxpayers before the United States Tax Court at all administrative and legal levels. Only attorneys are authorized to take appeals to the US Court of Appeals.