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


Participants on leave are not considered to be working toward completion of their selected program.

Please note that individuals who withdraw from any program will not receive a refund. However, the participant may receive a credit and may apply the credit of the unused portion of their fee(s) toward any other offering listed among the program offerings at the Tax Law Institute.

To request a leave of absence other than a voluntary medical leave of absence, participants must submit a written request to the faculty.

A leave of absence may be taken for up to one session.

Participants are expected to return to the Tax Law Institute for the following session. As of that date, a participant on leave will be considered to have returned to the Tax Law Institute and will be billed accordingly unless he or she has made a request to the faculty to extend the leave period.

Any participant wishing to extend a leave from one session to another session must file a request with the faculty no fewer than 30 days before the official leave is scheduled to end.

Participant wishing to extend a leave beyond one session must file a request for additional leave with the faculty and should include a brief summary of the participant's activities during the leave of absence, why additional leave is required, how completion of the specialized program still fits the participant's goals, and the participant's commitment to return by the following session to complete the specialized program without additional elective leave time.

Requests for leave beyond two (2) sessions is not permitted.

A leave of absence will not extend the maximum period for completing certification requirements. Participants must complete the certification requirements for certification within 1 year of enrolling at the Tax Law Institute.

A maximum of one session of elective leave is ordinarily allowed. If a participant takes leave beyond that amount without petitioning the faculty for permission, he or she may be considered to have withdrawn from the Tax Law Institute. Participants with withdrawn status may petition the Tax Law Institute for readmission. Participants with withdrawn status must reapply for admission to the Tax Law Institute.

Participants are expected to return from leave on or about the date indicated on their request for voluntary leave of absence communication, or in the case of a medical leave, on the date specified by the faculty. If a participant is not intending to return from leave, he/she must notify the faculty as soon as possible. If extending a leave beyond one
session, he/she must request additional leave as noted above.

The general conditions for return from elective leave are good standing, financial clearance, and receipt by the faculty of written confirmation of return.

While on leave, participants are not considered to be working toward their certification and thus are not eligible to access the electronic resources of TLI and related research materials and documents located on the FTP client. Nor are participants permitted to enter virtual tax tutorials. No exceptions.   

Participants who take a leave during any session are charged fees for the period of one session. There will be no exceptions to this rule. There is a no refund policy or proration policy that applies. Therefore, participants are advised to plan carefully. However, in the event that a participant finds that a leave of absence is necessary due to a verifiable medical emergency, any payment of fees for the session the leave is granted will be credited to the first enrollment session the participant returns from leave. Otherwise, participants forfeit their paid fees and must pay in full for the session they return.  

Participants taking non-emergency medical leave are not subject to the same guidelines stated above.

Please note that any participant who does not satisfy the monthly installment shall be deemed withdrawn from the program after two failed attempts to process his/her credit/debit card.