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


Non-attorney Practice Exams prepared by TLI are administered twice during the testing cycle. No collaboration is permitted. All examinations are administered and submitted electronically. All examinations are time-sensitive and must be taken and submitted within the allotted times. Exceptions to this schedule are made only in extraordinary circumstances, such as serious medical, or professional, or personal emergency, and only with the prior approval of the faculty, depending on the nature of the situation.


1) Unlike other programs, our examinations are not anonymous, and self-identification is absolutely required. Participants should put their name and any other requested personal information on their electronic exam materials. 

2) On the day of the examination, participants are required to log in to access the examinations. Late exam access will be granted with permission of the faculty.

3) All participants are responsible for reviewing and following the examination rules and regulations posted with their examination schedules.

All participants are responsible for familiarizing themselves with the deferred examination policy. Below are the guidelines for deferred examinations as established by the Tax Law Institute.

1. The following are reasons for which deferred examination requests will normally be granted. To request deferment under these circumstances, participants should submit an electronic letter or an e-mail to the Program Administrator at least two weeks prior to the exam, giving reason, name of exam, and exam date appearing on the participant's exam schedule.

a) employment-related reasons.
b) travel/vacation plans.
c) employer conferences and meetings.
d) conflicts with a work schedule.
e) medical problems, personal or family-related, that do seriously interfere with immediate         pre-exam preparation or the participant's ability to take the exam on the scheduled exam day.
f) airline flights and schedules.
g) religious observance conflict.
h) unavoidable conflicts with court hearings or other administrative proceedings connected to the participant's professional responsibilities.
i) accident, victim of criminal assault, mugging, robbery, or similar traumatic experience that interferes with an exam or immediate pre-exam preparation.
j) delivery of child that interferes with an exam or immediate pre-exam preparation (applies to either parent).
k) unavoidable military commitment.
l) educational opportunities that are deemed extraordinary such as participation as a speaker in a conference or paper presentation.

2. Procedure for requesting a deferred examination

a) Requests to defer exams under the above circumstances must be made as soon as the participant is aware of a potential scheduling problem, usually no later than two weeks prior to the scheduled exam.

b) In order to protect the security of the exam, individual exams are prepared for each participant. No two examinations are alike. Rescheduling is made to the earliest time possible after the conflict or reason for deferment. In some cases, this may mean postponing the exam several hours on the same day. Fairness warrants that participants take exams in the same testing period immediately after completion of a tutorial. Accordingly, exams will not be deferred beyond three days of the participant's scheduled testing period except under extraordinary circumstances.

c) Exams are deferred only as long as necessary to minimize the conflict or alleviate the reason for deferment. Exams will generally not be deferred for a longer period, even if this creates an inconvenience for the participant based on other plans (e.g., a participant who has emergency surgery and will need two weeks to recuperate would be expected to take his or her exam at the end of the two-week period)