How to Litigate





Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at the
Tax Law Institute

How to Litigate
in the United States Tax Court

with
Fmr. Special Trial Judge
U.S. Tax Court

Professor Joni Larson
Fmr. Tax Litigator
IRS Office of Chief Counsel
_____

United States Tax Court Special Trial Judge Lewis Carluzzo presiding...
Simiulated Calendar Call
United States Tax Court


Moderated by

IRS Approved Provider
Author and Professor Emeritus
______
Dial-in Conference
U.S. Tax Court Trial Practice Program

exclusively for
Federally Authorized Tax Practitioners

Session 1
May 2, 2020 thru May 23, 2020

Session 2
June 6, 2020 thru June 27, 2020

Session 3
July 11, 2020 thru August 8, 2020

Saturday Classes
10 a.m. - 1 p.m. EST

Judicial Lectures
  • 1. Selection of Tax Litigation Forum
  • 2. US Tax Court Jurisdiction and Structure
  • 3. Statutory Notice of Deficiency
  • 4. Petition for Redetermination
    • Jurisdictional and Procedural Filing Requirements
    • Petitioners
  •  5. Pleadings and Motions
    • Basic Rules
    • Types and Content of Specific Pleadings
    • Amended and Supplemental Pleadings
    • Motions
  •   6. Stipulations for Trial and Discovery Procedures
    • Stipulations for Trial
    • Discovery Procedures
  •   7. Pretrial Procedures
    • General Pretrial Practice
    • Pretrial Procedural and Evidentiary Motions
    • Settlement Procedures
    • Setting the Case for Trial
    • 8. Trial Proceedings
    • 9. Litigation of Partnership Items
    • 10. Special Proceedings
      • Small Tax Cases
      • Disclosures Actions
      • Collateral and Supplemental Proceedings
      • Other Proceedings
    • 11. Post-Trial Proceedings
      • Opinions, Reports, and Decisions
      • Post-Trial Motions
      • Appellate Review in Court of Appeals
      • Review by Supreme Court
      • Rules of Finality
      • 12. Refund Claims
        • Proper Party to File a Claim for Refund
        • Administrative Requirement as to Claim for Refund
      •  13. Periods of Limitations for Filing Claims for Refund
      •  14. Administrative Procedures on Filing Refund Claim
      •  15. Jurisdictional Prerequisites and Pretrial Considerations
        • Jurisdictional Requirements
        • Pretrial Considerations
      •  16. Special Refund Litigation Considerations
      •  17. Commencement of Tax Refund Suit and Initial Pleadings
      •  18. Pretrial Procedure
      •  19. Post-Trial Procedures
      •  20. Other District Court Civil Tax Litigation
        • Suits Commenced by the United States
        • Suits Commenced by Taxpayers and Third Parties
      •  21. Actions for Declaratory Judgment
      •  22. Res Judicata and Collateral Estoppel in Civil Tax
      •  23. Recovery of Attorney's Fees and Extraordinary Costs
      Youtube Video Courtesy of U.S. Tax Court
      $2,995

      Offered electronically Spring 2020

      Register 1.800.513.1598

      e-mail TLI@taxlawinstitute.com


      Courtesy of Cornell Law School Legal Information Institute

       Extended Office Hours:
      Mon - Sat: 09:00 AM - 07:00 PM

      Please contact us to determine your qualifications to sit for this course.