Fees/Policy


Effective as of May 13, 2020

Classes will be led by Judge John F. Dean and Professor Joni Larson. Judge Dean is a former U.S. Tax Court Special Trial Judge (STJ) and Professor Larson is a former IRS litigator and U.S. Tax Court judicial law clerk. She is also a celebrated legal author who literally "wrote the book" on tax evidence.

Workshops will be led by Michael Stuart and occasional guest speakers such as IRS Special Agent James H. Chapman, Counsel L.B. Carpenter CPA  USTCP. Agent Chapman is an IRC Scholar and nonattorney test-taking strategist.  Counsel Carpenter is a CPA member of the Tax Court bar and a director of affiliate, U.S. Tax Court Litigators.org. Michael Stuart is a teaching specialist in U.S. Tax Court litigation.

Tutorial services for the 2020-2021 Tax Court Bar Review are free and managed by IRS Enrolled Agent Rod Monger. Agent Monger holds doctorate (accounting), MBA and B.S. (economics) degrees and serves as adjunct professor of accounting at a private university. He is presently participating in the 2020-2021 Tax Bar Review as both a tutor and applicant. And while IRS Special Enrolled Agent Janean Kong serves as Research Associate for U.S. Tax Court Litigators.org., she will help to administer general tutorial services as Master Tutor at TLI during the 2020-2021 Tax Court Bar Review.

Questions related to academic programming, scheduling, events, registration, fees, and administrative matters should be directed to Michael Stuart, Program Director at the Tax Law Institute.

COURSES & FEES

  • Tax Bar Review Sessions -
    • Federal Rules of Evidence as Applied in TC - $2995
    • U.S. Tax Court Rules of Practice & Procedures - $2995
    • Legal Ethics: ABA Model Rules of Professional Conduct - $1595
    • Substantive Tax Law: TC Memos, Summary Opinions, and Cases - $2995
  • Workshops - $399 per session (free to registered applicants)
  • Tax Bar Tutorial Services - Free
  • 8-Week Tax Bar Review - $4995
  • Tax Litigation Certification for USTCP - $4995
    • Mock Branerton Conference
  • Trial Documents Certification - $2995
  • Legal Writing for USTCPs Certification - $2995
  • Pre-trial Tax Litigation Support Specialist
    • Paralegal Certification in -
      • Tax Litigation Training - $4995
      • Trial Documents - $2995
      • Legal Writing for Nonattorneys - $2995
  • Specializations: Practice Area Courses -
    • Partnership Tax - $3995
    • E-Commerce Tax Planning - $3995
    • Small-Mid-Size Business Tax Planning - $3995
    • Real Estate Taxation - $3995
    • Tax Fraud and Evasion - $3995
    • Taxation of Intl. Transactions - $3995
    • Taxation of Intl. Mergers, Acquisitions & Joint Ventures - $3995
  • Tax Law & Tax Practice books - $1500-$3000 approximately

Additional instructional and tutorial support and personal coaching is provided by the Teaching Faculty at the Tax Law Institute. There are no additional charges for these services

►Currently, the true cost (as of May 2020) to get an applicant prepared, admitted and trained for test-taking, litigation, and legal research and writing as United States Tax Court Practitioner aka "Tax Litigation Counsel" is approximately $30,000-$33,000. This cost includes specialized training in a practice such as "E-Commerce Tax Planning Specialist" or "Tax Fraud Specialist". Books are not  included. Payment Plans are available.

PAYMENT GUIDELINES

  • We accept credit/debit cards (as pictured above), e-checks, certified checks, and electronic wire transfers as payment for our programs and courses.
  • Reversing a credit transaction (chargeback) automatically voids your Registration and bars any future enrollment at TLI - no exceptions. Fraudulent allegations of "no-service" are prosecuted under Federal theft of services and fraud statutes. You submit to jurisdiction when you register.
  • NSF e-checks are charged a return check fee of $125.
  • There is a $100 per day charge for each day a scheduled payment is overdue.
  • Unless you have established a payment plan where applicable, fees for all courses are to be paid-in-full at the time of enrollment.
  • Applicants are allowed to carry one (1) payment plan per session.
  • Payments for hotel accommodations and meals are not counted as fees. Such payments are returnable if a live conference or bar review becomes a force majeure event, which refers to an occurrence which is outside the reasonable control of a party and which prevents that party from performing its obligations under a contract.

TLI pursues bad accounts in the appropriate legal forums throughout the national jurisdiction. TLI reports to all the major credit agencies as well as to the IRS Office of Return Preparers, IRS Office of Professional Responsibility, and the U.S. Tax Court Office of Admissions and Discipline.

NO REFUNDS - CREDITS ONLY!

PROTOCOLS

  • Dial-in number and access code sent via email. Not to be shared with unauthorized parties.
  • During sessions, telephones must be muted while others speak.
  • No more than one (1) absence is permitted during the administration of any course or program.
  • Login records determine CPE credits that will be awarded and as well as issuance of sponsor recommendations.
  • Applicants are encouraged to participate in discussions and to ask questions.
  • Prompt logins are appreciated. Please announce yourself. Lateness is discouraged.
  • Having a laptop or notebook during class increases your comprehension.
  • No unauthorized persons allowed in the electronic conference rooms.
  • Judges are to be addressed as "Judge" or "Your Honor".
  • Professors are to be addressed as "Professor".

And don't forget to register for the 8-Week Tax Court Bar Review that will meet every Saturday, September 11, 2021 thru October 30, 2021. Like most other programs at TLI this Review is offered remotely.

►Awards 30 CPE/CE Credits

WORKSHOPS


►Awards 1.5 CPE/CE Credits

Eight Saturdays - 56 Hours - 18 Sessions

Saturday, Sept. 11, 2021 - Saturday, Oct. 30, 2021

with

Formerly of the U.S. Tax Court

&

Formerly of the IRS Office of Chief Counsel

&

Tax Procedure Expert at Harvard Law School

Our 2021 Guest Speaker Professor Fogg directs the Federal Tax Clinic at the Legal Services Center where he serves as a clinical professor of law. He joined the Harvard faculty in 2017 after teaching at Villanova Law School for a decade. He got the tax clinic at Harvard off the ground in 2015 and 2016 while serving as a visiting professor. Prior to teaching at Villanova he worked for over 30 years with the Office of Chief Counsel, IRS.  He developed a course for the Georgetown LLM program, Federal Taxation of Bankruptcy and Workouts, which he taught there for 15 years as an adjunct. More information...click or tap here

Re-printed Courtesy of Harvard Law School

Awards 40 CPE/CE Credits
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Please take note
  • The exact date of the Nonattorney Examination is subject to Announcement published by the U.S. Tax Court, June 2021. Traditionally, the exam is administered on the second Wednesday or Thursday in November, of every other year. This is all subject to COVID-19 protocols.
  • Applicants should plan to arrive in Washington DC the no later than the day/night before the Examination.
  • It is advisable to not plan your arrival on the morning of the Examination.
  • The maximum number of CPE aka CE credits allowed to be earned, for any CPE program, under IRS Return Preparers' Office Guidelines is 80 credits.

PRACTICE AREAS

►Awards 10 CPE/CE Credits

GUIDEBOOK

Look for the soft-cover, pocket guide to Tax Court admission and practice. Prepared exclusively for USTC bar applicants and USTCPs,  Nonattorney's Guide to Admission & Practice in U.S. Tax Court written by Michael Stuart and the Teaching Faculty at the Tax Law Institute, with foreword by James Chapman EA ($149). This soon-to-publish "little guidebook" is a "must read" if you intend to apply for admission to practice as a nonlawyer, or if you're already a USTCP (or attorney) who has never tried a case in Tax Court. Click here to reserve your copy.

JUDICIAL MERIT AWARD

  • Each Testing Cycle, the top-performing bar candidate in the U.S. Tax Court Nonattorney Exam Prep and Apprenticeship-Litigation Program becomes the recipient of the Judicial Merit Award.
  • Recipients of the Award receive a joint appointment to the Teaching Faculty as "Lecturer" in the non-attorney exam preparation and an appointment to the research "Staff" of the TLI litigation affiliate, U.S. Tax Court Litigators.org.
  • The appointments entitle the appointee to receive fees-for-services as "instructor" for an IRS-approved Continuing Education Provider and staff "associate" of a specialty litigation-support group. 

Please take note
Threats or innuendoes, implied or explicit, made against an IRS-Approved Provider or any member of the Teaching Faculty so engaged, or against a person acting under the supervision of an IRS-Approved Provider, or an authorized faculty person so engaged, are reported to the IRS Office of Professional Responsibility, U.S. Tax Court Office of Admissions and Discipline and the FBI.

►Photo Courtesy of the Ronald Reagan Building and International Trade Center
►Photo of Courtroom Courtesy of U.S. Tax Court
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Register +1.800.513.1598

Guarantee

If you prepare with us and do not pass the 2021 Non-attorney Exam then you may repeat the Program, at no charge, during the 2023 Testing Cycle.


Extended Office Hours
Mon - Sat: 09:00 AM - 07:00 PM