Tax Law Institute trains federally-authorized tax professionals for approved practice as United States Tax Court Practitioners.


Deadlines in U.S. Tax Court are to be taken seriously. If more time is needed to submit a document or to comply with an order, then appropriate motions must be filed timely by the United States Tax Court Practitioner. At TLI deadlines for submission of required written work and practice examinations are to be taken just as seriously, as if you were acting before the Court. A candidate's inability to comply with our deadlines will reflect upon the personal evaluation granted to the candidate at the time of sponsorship for admission to practice before the Court

Participants who fail to meet the deadlines as specified above, will receive an incomplete. Extensions are not given for such work absent special permission of the faculty in cases of serious personal or medical emergency. A participant's only resolution is to repeat the tutorial. Absent permission by the faculty as specified under the conditions set forth in our "Policy," no work, including examinations, may be submitted for certification after the final deadlines specified by the Tax Law Institute. Such permission will be granted only by the faculty and only if the Tax Law Institute finds that (1) the delay in submission of the work was caused by a serious personal or medical emergency, and (2) the delay will not prejudice the possibility of evaluation of the work by the Tax Law Institute.

Participants are responsible for the timely electronic transmission of their work. No exceptions. Participants should ascertain that their transmissions are successful and seek written confirmation (electronic receipts) in all cases from the Tax Law Institute. For security reasons, participants are encouraged to transmit their submissions via Tax Law Institute's electronic address.

Participants in the non-attorney preparation courses should pay particular attention to deadlines for submissions. It is not the Teaching Faculty's responsibility to remind participants of due dates. Notice is generally sent to each participant in regards to when documents must reach the moderator of the course. Failure to submit documents timely will weigh during the sponsorship and evaluation process at program completion.

We ask all candidates to take seriously these above terms and conditions. They do apply in all cases of recommendation for admission to practice.