Tutorial Services


2021 Tax Court Bar Review

Most applicants to the 2021 Tax Court Nonattorney Examination will not sign-up to prepare at TLI because they've heard that our program is too rigorous and demanding. And how right they are! At TLI we recognize that the historical reason for the low pass rate on the nonattorney exam is mostly because IRS enrolled agents and CPAs who apply are ill-prepared. They expect to go in and sit for an examination on tax preparation and the internal revenue code, along with three law sections that most believe they could reasonably command with diligent study. (At one point, "Evidence" was considered to be the most problematic exam section for test-takers; presently, "Substantive Tax Law" is the section that many flunk.) Well, they could never be more wrong because the entire nonattorney exam is really a test of legalities -  that is, the legal interpretation and analysis of IRC sections and the submission of evidentiary facts that are material and support a legal premise found in those code sections; and which, once admitted into the record, would support a reasonable conclusion of law based upon those facts. 

Civil and criminal law is rooted in statutes that are decades, and even centuries old. Such laws are derived from English Common Law (or as in the state of Louisiana, from the Napoleonic Code). They change at a turtle's pace, for the most part. But tax law is like the rabbit; it changes rapidly. Unlike civil and criminal law that is devised by states and the federal government, tax law is devised according to the whims of Congress and the regulators over at the Treasury. And, it is all about "tax law" - not necessarily accounting principles or any loopholes that might be found in the Code sections.

This is what sets our Tax Court Bar Review apart from other preparatory exam courses - we prepare you to interpret and apply the tax laws as Congress intended them to unfold. You may have prepared taxes for the past 20 years and done so very successfully. But did you do so in a legal frame of mind? We don't think so. Why? Because you trained as a tax accountant - either a CPA or an EA - not as a tax law practitioner or tax litigator. So, you did what every good tax accountant is supposed to do - you read the Code and you followed the rules.

Now, what you'll have to do to pass the 2021 Nonattorney Examination is to take all those years of knowledge, experience and habit and repackage them in the mindset of a tax litigator. You'll have to consider why the Congress and Treasury made those rules, what were their intentions and what did they hope the tax policies would achieve - if you keep in mind that there is public policy purpose underlying every tax regulation. And that's exactly what we'll teach you to do here at the Tax Law Institute as we have both the judicial and scholarly insight to do so.

If you believe you have the aptitude and the stamina to become a United States Tax Court Practitioner and to be recognized by the Court as "Tax Litigation Counsel" [for the Petitioner] then you have what it takes to succeed at TLI. 

Call Agent Rod Monger, interim director of Tutorial Services for the 2021 Testing Cycle. He will talk to you, frankly and prolifically, about your background and goals as well as our program of exam preparation and apprenticeship.

Our tutorial service is a free service of the Tax Law Institute available throughout the term of enrollment during the 2021 Testing Cycle.

Meet Our Interim Director of Tutorial Services

Rod Monger  E.A.  Ph.D. MBA has been named as interim director of tutorial services at TLI. He is a tax professional and IRS Special Enrolled Agent licensed to represent clients before the Internal Revenue Service. He is also adjunct professor of accounting at St. Mary’s University in San Antonio, Texas. He has taught accounting, taxation, and finance at universities in New York, Boston, and Texas, and overseas in China, United Arab Emirates, Iraq, and Afghanistan, where he chaired the business department. He has published two books. He also has industry experience as Vice President of Consulting for a New York-based think tank and with Exxon Corporation, and entrepreneurial experience in consulting, education, financial services, and real estate. He has served on several boards including chair of Afghanistan International School, which he founded, and a regulated financial investment firm formerly based in Dubai. His doctorate in accounting, MBA, and B.S. economics degrees are from the University of Houston.

Contact Rod Monger at +1.800.674-3804

Register +1.800.513.1598

Photos above of Evidence texts used in our program


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

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