Inside TLI

Offered Live at Harvard Oct 2019
Virtually during May-June 2020

US Tax Court Apprenticeship Program
for Members of the Bar United States Tax Court

Litigation of Domestic & International
Federal Civil Tax Controversies

Case Analysis
Small "S" & Regular Cases
in accordance with the US Tax Court Rules of Practice and Procedures

Teaching Faculty of the Tax Law Institute
Staff of US Tax Court

Inquire or 1.888.317.4489

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

"...Most classes were moderated by recently retired US Tax Court Special Trial Judge John Dean, who had previously served in both the domestic and international offices of the Chief Counsel Internal Revenue Service. A retired law professor who specialized in Federal tax evidence guided us through the Joni Larson book on Tax Evidence while the Judge reinforced the principles and taught us how to apply the FRE. A CPA and then recently admitted USTCP told us what it was like when he got his first big case. He covered the practical and every day side of Federal tax litigation practice. He spoke to us on two occasions. He went over every thing that he remembered when he took the exam. Afterwards, we continued with our training right up to the day before the 2016 Non-attorney Exam. Overall, I have to say that we received top-shelf coaching from the Judge and Faculty..."

"If you enroll in our 2020 Non-attorney Exam Preparation Program and do not pass then you may retake, free-of-charge, the 2022 US Tax Court Exam Prep Virtual Lecture & Conference Series"

US Tax Court
Members of the Bar United States Tax Court
Trials and Settlements          

"If it concerns Federal taxes and litigation then you should be talking to us"
  • US Tax Court is a Specialty Group of litigation and tax advisory professionals with practice criteria limited to litigation of domestic and international Federal civil tax matters in the United States Tax Court.
  • is an affiliate of the Tax Law Institute, an IRS Approved Provider of Continuing Professional Education for CPAs and IRS Special Enrolled Agents.
  • The mission is to provide professional, low cost, litigation and support services to the Attorneys and CPAs who represent US and foreign taxpayers before the IRS and US Tax Court.
  • The Litigation and Advisory Staff includes CPAs who are also US Tax Court Practitioners and an US Tax Court Trial Attorney. They are advised by a Retired Distinguished US Tax Court Judge. Non-Bar Staff provides Research Support and Case Management by a Law Professor Emeritus focused entirely on reading of published Opinions and Federal tax evidentiary issues. He is assisted by a Law Clerk (LLM), IRS Special Enrolled Agent and IRS Code Reseacher and a Retired IRS Revenue Agent.

Charles Read CPA        
Member of the Bar United States Tax Court
Counsel to US Tax Court

Inquire or 1.888.317.4489

Tax Law Institute & US Tax Court

Wish to Express Thanks and Appreciation to

Ave Maria School of Law
Host 2020 Testing Cycle

2020 US Tax Court Non-Attorney [Bar Admissions] Exam Preperation Program
Moderated by The Distinguished and Honorable US Tax Court Judge John F. Dean, Retired
Sponsored by US Tax Court

Opening Session at Ave Maria School of Law
July 14, 2019 - July 21, 2019

Photo Courtsey of US Tax Court

The Best Kept Secret...

Few people are aware that there is a way for a person with training in tax preparation, tax accounting, or in the general practice of law to become expert in Federal tax litigation. After passing a 4-hour exam and an FBI background check, they would be permitted to "represent" taxpayers before a Federal specialty court responsible for handling tax controversies of US or foreign citizens and the IRS. Such persons are known as "United States Tax Court Practitioners" and they enjoy the same privileges that a state-licensed attorney does when practicing law before a State or Federal tribunal. But those priviliges are exclusive ONLY to the United States Tax Court.

And 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 session. This means that unlike a person who attends a state-approved law school, then sits for a State bar exam that permits him/her to become licensed to practice law within the respective State (jurisdiction), the United States Tax Court Practitioner can accept a tax case in Oregon today, and another in Florida tomorrow because as Federal tax practitioners they can practice anywhere within the US or its territories. Their only restriction 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 ("S") case, the Practitioner may not need to appear in Tax Court because the Court can resolve the case administratively and report the results electronically. 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. But only attorneys are authorized to take TC appeals to the US Court of Appeals.