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


Sharing of study materials and exchange of information is permitted. Collaboration or communication of any kind during participants' electronic examination is not permitted. Participants are permitted to keep and use any books, notes, papers, or use any helpful electronic devices during an examination. For violation of the examination rules or dishonesty in an examination, a participant is subject to his/her behavior being cited in the sponsorship or evaluation process required by the Court.

All work submitted by a participant for any practice examination is expected to be the participant's own work.

Communications outside the virtual classroom between and among participants is highly encouraged. However, participants are cautioned against passing along un-official program-related information that has not been reviewed or authorized by the faculty. 

Also, participants are cautioned against the Tax Law Institute's policy against the offering and acceptance of gifts between faculty and participants. This rule is strictly enforced.

Lastly, participants are not permitted to invite unregistered and unaffiliated persons into the Virtual Conference Room. An electronic log monitors all who enter via access code. The Tax Law Institute will vigorously prosecute both participant and any unauthorized guest(s) who do so for theft of services. Further, an infraction of this nature could result in immediate dismissal from the current program and a bar to participation in any future programs.

Legal Citations

The responsibility for learning the proper forms of citation lies with the individual. (The Tax Law Institute recommends that participants purchase The Redbook - A Manual on Legal Style by Bryan A. Garner -- Thomson-Reuters publication.) Quotations must be properly placed within quotation marks and must be fully cited. In addition, all paraphrased material must be completely acknowledged. Whenever ideas or facts are derived from a participant's reading and research, the sources must be indicated.