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

Non-attorney Exam Prep

Meet L.B. Carpenter, CPA, USTCP, Miami, Florida. He completed TLI's 2016 U.S. Tax Court Non-attorney Exam Prep and TLI's 2017 U.S. Tax Court Apprenticeship Program. Initially paired with a local attorney for whom he continues to provide pre-trial tax litigation support, LB has increased billable hours of his CPA practice since becoming United States Tax Court Practitioner, all due to inquiring attorneys who seek consultation or true expert witness testimony. LB understands both the litigation side and tax side of tax controversies that are heard by the U.S. Tax Court. He currently lectures USTCP bar candidates during the 2018 Testing Cycle. In April 2017, LB wrote the following testimonial to the Chair of the Teaching Faculty, " Good news came in the mail today. They say I passed. Thank you, Thank you, Thank you, for all your help and diligence in feeding this information to our brains. Please thank the Judge as well. I really appreciate his help as well as yours."

Call 1.888.317.4489

Our Step-by-Step Approach to Success

All classes moderated by U.S. Tax Court Special Trial Judge (ret.) and former IRS District Counsel (ret.), or current Law Professor, or CPAs who currently practice as United States Tax Court Practitioners, or Law Professor Emeritus who specializes in U.S. Tax Court Practices and Procedures and Legal Ethics for Legal Professionals.

  • we discuss everything there is to know about practice before the Court
  • we work with you right up to the day before the exam
  • we follow-up with you one week after the exam to review your answers
  • our staff is available by phone to discuss any learning issues you might have
  • virtual classes meet every Saturday, May thru Nov., for two-three hours
  • all classes moderated by Teaching Faculty
  • recently retired U.S. Tax Court judge presides over mock trials
  • learn Tax Evidence (FRE) from a recently retired U.S. Tax Court judge
  • learn about legal reasoning from a professor of law emeritus
  • learn Legal Ethics, U.S. Tax Court Rules of Practice and Procedure, and Substantive Tax
  • read and discuss published opinions and important cases that the test may cover
  • learn procedural structure of the U.S. Tax Court so you can correctly answer test questions
  • discuss and learn how to use pleadings, motions, pre-trial and trial proceedings, memoranda of law, and post-trial briefs
  • learn time management so you can complete the test questions and write good, brief answers
  • practice taking and writing notes to solve exam questions in long-hand so your hands will get use to doing so. The entire test is 4 hrs of writing long-hand.
  • review old exam questions and discuss answers with the Teaching Faculty and contributing Judge
  • learn how to read, read, read, all assigned materials, at least twice
  • practice solving tax problems to learn how much you don't know
Fee $8,500

Please note that the 2020 Testing Cycle begins Saturday, January 5, 2019 at 3 pm ET ~ Call us at (888) 317-4489 to inquire.

We also provide financial assistance to those preparing to be CPAs who have an interest in federal tax practice or practice before the U.S. Tax Court as United States Tax Court Practitioners. Please contact us to discuss the opportunities available at the Tax Law Institute. We offer liberal payment plans and many scholastic opportunities.