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


The following section provides information on the requirements for the Certifications at the Tax Law Institute.

Certification, Residence and Credit Requirements

To qualify for the certification participants must fulfill the following requirements:

a) must attend all classes
b) must participate in all discussions
c) must complete all written practice exam questions
d) must demonstrate satisfactory comprehension of the material
e) must complete all written work requirements
f) must engage in oral discussions with faculty

Tutorial Participation

Tutorial and course participation is essential to the individual and programs at the Tax Law Institute. Regular participation in tutorials and classes is expected of all participants. An electronic log is maintained by the Teaching Faculty. The Tax Law Institute may, after appropriate procedures, treat participants as having withdrawn from the tutorial in question if they do not join the conferences. Participants who believe they need to miss participating for an extended period of time must contact the Teaching Faculty who can assist with such situations and can ensure that they comply with the Institute's attendance policy and related policies.

In no event may participants receive credit for tutorials that are incomplete in whole or in part. For example, if a participant does not show up for class during an successive period and does not or is not permitted to makeup the work, then it should be assumed that the Tax Law Institute cannot certify attendance or completion. In such a case, no Certificate will be granted although the participant may be allowed to continue to attend classes after the infraction has occurred. Participants should avail themselves of a thorough reading of the Tax Law Institute's policies, rules and procedures listed in this electronic communication.

Policy Statement Concerning Religious Observances

Any participant who is unable, because of his/her religious beliefs, to participate, test in any examination, study, or complete a work requirement on a particular day shall be excused from any such examination or study or work requirement and shall be provided with an opportunity to make up such examination, study, or work requirement which s/he may have missed because of such absence on any particular day; provided, however, that such makeup examination or work shall not create an unreasonable burden upon the Tax Law Institute. No fees of any kind shall be charged by the Tax Law Institute for making available to the said participant such opportunity. No adverse or prejudicial effects shall result to any participant because of his/her availing him/herself of the provisions of this section.

Minimum Grades for Short Research Papers (SRP)

a) Certification candidates must demonstrate a reasonable level of comprehension of the material in order to be certified.

Each tutorial is weighted in accordance with the number of CPE credits earned in the tutorial.

Participants failing to meet the minimum academic requirements may be allowed, by decision of the Tax Law Institute, to undertake substitute work, take re-examination, or retake tutorials within the next session following the end of the certification period. All additional work must be completed no later than 3 months after the end of the first year.

Certification Written Work Requirement

All certification candidates must satisfy the written work requirements for certification.