Apprenticeship

Charles Read
CPA Member of the Bar United States Tax Court
Counsel US Tax Court Litigators.org
'14 US Tax Court Apprentice

Offered Live at Harvard Oct 2019
Offered Virtually May-Jun-Jul 2020

Litigation of Domestic & International Federal Civil Tax Controversies
Lecture & Case Analysis

Moderated by
Tax Law Institute Teaching Faculty
Staff of US Tax Court Litigators.org.
Lecture Series for Tax Practitioners
  • Attorneys,
  • CPAs
  • Non-Attorneys
Live
September 20, 2019 at Harvard Faculty Club
9 a.m. - 4 p.m. ET includes luncheon buffet

Welcome Breakfast at 8 a.m. ET

Log in
May 2, 2020  thru July 25, 2020
10 Sessions - 10 a.m. - 12 noon ET

Lecture
  • 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 Prerequistes 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