L.B. Carpenter CPA CFP USTCP is a United States Tax Court Practitioner, CPA Member of the Bar of the U.S. Tax Court and a Certified U.S. Tax Court Litigator® who serves as Tax Litigation Counsel for the Petitioner-Taxpayer. He was admitted to practice in U.S. Tax Court in 2017. He is presently active in the Court with a multi-million dollar controversy, with litigation support from the specialty tax law group, U.S. Tax Court Litigators.org. Initially, he partnered with a local attorney to provide pretrial tax litigation support, but soon discovered that he had increased billable hours due to inquiring attorneys who sought consultation or expert witness testimony. Because of his training at TLI, he understands both the litigation and accounting side of a federal tax case. He lectured Tax Court bar applicants at TLI during the 2018 Testing Cycle. In April 2017, after receiving his "pass letter" from the Tax Court, L.B. wrote the following to Michael Stuart, TLI program director. "Good news came in the mail today. They say I passed. Thank you! Thank you! Thank you! Without your help and diligence in feeding this information to our brains, I just don't know. Please thank Judge Dean as well. I really appreciated his help as well as yours." Counsel Carpenter earned the 2017 Judicial Certificate of Merit. Recently, he was named as Chief Tax Litigation Counsel and a director of U.S. Tax Court Litigators.org.
HOW I LEARNED TAX EVIDENCE
"They worked methodically through the Joni Larson book until I knew Tax Evidence. It was a wonderful feeling to finally understand how to apply the Federal Rules of Evidence to the questions in the nonattorney exam. Because of my training at TLI my Federal Tax Practice is growing. My recently-acquired tax litigation skills have increased billable hours. Now, more than ever, I am confident in advising a client with tax problems that could migrate to U.S. Tax Court."
PERSONAL NOTES ABOUT THE PROGRAM
- "Most classes were moderated by a former U.S. Tax Court special trial judge who had worked in both the domestic and international sections of the IRS Chief Counsel's Office."
- "Because the group was small I got a lot of attention paid to me, which probably made all the difference as to why I passed. They just let me talk and talk and ask as many questions as I wanted to. It was great! It seemed like they were there just to train me."
- "A dedicated former law professor guided me through Joni Larson's book. The judge reinforced the principles while going over questions in prior years' exams."
- "Charles Read, then-recently-admitted CPA Member of the U.S. Tax Court Bar, explained his 'first big case'. I heard first-hand what it was really like to handle a tax case. Suddenly, the IRS looked a lot bigger when I considered the role of the District Counsel in litigation."
- "I learned everything I could about the test and trial practice in the U.S. Tax Court. I got a lot of great information!"
- "The faculty worked with us, constantly. Together, we practiced answering prior exam questions. That continued right up to the day before the Exam."
- "The judge and former law professor followed-up with us just one week after the Exam."
- "The judge and former law professor were always available by phone to discuss any learning issues I had. I heard from other applicants that they spent extra hours each week helping them as well."
- "The electronic classes met just about every Saturday, for 2-3 hours. That schedule made it very convenient to study."
- "I learned that it is the factual evidence admitted into the record that determines the outcome of the case."
- "The judge and former law professor made me realize just how important it was to memorize the different rules."
- "By reading important, published Opinions, I learned how to try a tax case."
- "When it came time to sit for the exam I felt really confident."
- "The judge and former law professor meticulously explained pleadings, motions, and pretrial and trial proceedings. They left no stone unturned."
- "The judge and former law professor stressed time management. I wrote my answers unhurriedly, within the 4 hour-time limit. I actually finished the entire test, with time to spare. I learned through mock testing how not to permit myself to get hung up on any one question."
- "During the entire training I wrote notes in long-hand, so my hands didn't cramp after 4 hours when I finally tested."
- "They told me to practice writing answers to old exam questions, which I did weekly. It made all the difference in my performance."
- "They suggested that I read all the assigned books and materials, several times. The repetition proved useful. I experienced little or no brain-freeze when I had to recall information to answer questions."
- "By attending every class session, I learned early how much I really didn't know."
- "The best part of the entire program was getting help from a former Tax Court judge, who knew all the answers!"
- "After I took the exam, I felt extremely good (all over again) about my earlier decision to prepare with TLI."
- "If you want to know more about my experience then contact TLI, and they'll put us in touch with each other."
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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