Sharing of study materials, exchange of information, collaboration or communication of any kind during an participant's electronic examination period 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 disciplinary action and dismissal.

All work submitted by a participant for any Tax Law Institute exercise is expected to be the participant's own work. In the preparation of their work, participants should always take great care to distinguish their own ideas and knowledge from information derived from sources. The term "sources" includes not only published or computer-accessed primary and secondary material, but also information and opinions gained directly from other people.  The Tax Law Institute does not tolerate plagiarism. If suspected, a
Certificate of Attendance will be awarded instead of the Certificate of Completion. See "Fees".


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.

The amount of collaboration with others that is permitted in the completion of work can vary, depending upon the policy set by the faculty. Participants should assume that collaboration in the completion of work is prohibited, unless explicitly permitted, and participants should acknowledge any collaboration and its extent in all submitted work.

Participants who are in any doubt about the preparation of their work should consult the faculty before it is prepared or submitted.

Participants who submit work that is not their own without clear attribution of all sources, even if inadvertently, will be subject to disciplinary action and dismissal.

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

Further, 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 Audio 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.