Larson's Primer

Professor of Law

Washington D.C.

Established 2001

Joni Larson "wrote the book" on Tax Evidence. She is also a prolific author. View her other books on various topics of Federal Taxation. She is currently Professor of Law and Distinguished Author at the Tax Law Institute, where she helps to prepare federally authorized tax practitioners for the Nonattorney Examination and future trial practice in the U.S Tax Court.


The Second Edition of [sic] her latest book, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes: Information as to why an appellate court reversed the Tax Court’s evidentiary decision (and, where applicable, why it affirmed the Tax Court’s decision). Information about splits of authority in the appellate courts regarding evidentiary issues. Significantly more examples of how the Tax Court has applied the rules of evidence. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.

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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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