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Enroll Now to Pass the 2018 U.S. Tax Court Non-attorney Exam
Teaching Partnership between the Tax Law Institute and University of Alabama School of Law Graduate Tax Program

Earn the  Juris Master in Taxation or Certificate in Tax in one year. No undergraduate degree required. Tuition and fees $35,ooo. For further information please call us at 1-888-317-4489.

Services
  • real-time conferencing and pre-testing with former U.S. Tax Court judge to prepare CPAs and Enrolled Agents to be "admitted to practice, U.S. Tax Court"...
  • Mock Trials of small and regular tax cases for non-attorney applicants and newly-admitted United States Tax Court Practitioners, presided over by former U.S. Tax Court judge...
Mission
  • tax prepare IRS-approved tax practitioners (CPAs and EAs) to test successfully on the 2018 U.S. Tax Court Non-attorney Examination...
  • to prepare newly-admitted United States Tax Court Practitioners to write and submit the documents required for small and regular Tax Court cases...
  • to prepare newly-admitted United States Tax Court Practitioners, through Mock Trials, to engage in affirmative trial practice before judges of the U. S. Tax Court... 
  • to award the Juris Master in Taxation or Certificate in Tax through a collaborative program with the University of Alabama School of Law Graduate Tax Program...
  • to provide training through our "Professional Tax Practice Program"... to persons with no knowledge of federal tax who aspire to be Enrolled Agents or U.S. Tax Court Practitioners...
Participants
Meet Richard Cunha, Attorney, Swansea, Massachusetts, (admitted Commonwealth of Massachusetts and United States Tax Court), a 2010 graduate of TLI's Trial Practice program, he sponsors successful test-takers for admission to practice before the U.S. Tax Court. Attorney Cunha is the legal representative of the Tax Law Institute and serves as Chief Counsel to the Teaching Faculty. 
Hear Charles Read CPA, USTCP, Lewisville, Texas, talk about test-taking strategies and developing a solo practice.  He passed the Non-attorney Exam in 2014. Mr. Read currently practices before the U.S. Tax Court. He completed TLI's U.S. Tax Court Non-attorney Exam Prep Program in 2014 and U.S. Tax Court Apprenticeship Program in 2015. Most often, he likes to talk about his very first case. Charles is the recipient of TLI's 2014 Judicial Certificate of Merit for the 2014 testing cycle.
Meet L.B. Carpenter, CPA, USTCP, Miami, Florida. He is a tough-talking professional who took on controversial cases before the IRS that often led to "win-win" decisions for his clients. He looks forward to engaging the IRS in U.S. Tax Court where he will litigate small and regular tax controversies. He completed TLI's U.S. Tax Court Non-attorney Exam Prep Program in 2016 and U.S. Tax Court Apprenticeship Program in 2017 in preparation for the Court's 2017-18 opening session. L.B. is the recipient of TLI's 2016 Judicial Certificate of Merit for the 2016 testing cycle.
Teaching Faculty
  • former law professor introduces participants to structure and operation of the U.S. Tax Court, legal ethics rules for USTCPs, and Federal Rules of Evidence (FRE)...
  • former U.S. Tax Court judge, who previously worked in the IRS District Counsel, discusses his experience as judge and Commisoner's representative in U.S. Tax Court. Cites tax law, reviews cases, judicial opinions, explains tax evidence rules and courtroom procedures and rulings that test candidates must know to receive a passing grade on the non-attorney exam and practice before the Court...
  • seasoned IRS enrolled agent coaches licensed tax professionals engaged in IRS tax practice as to how to answer questions found on the Substantive Tax section of the exam...
  • previous test candidates who are admitted to practice as United States Tax Court Practitioners discuss their exam preparation and test-taking stratigies...
Our Programs

1. Non-attorney Test Preparation
  • begin Saturday, October 21, 2017 or Saturday, May 5, 2018
  • $8,500 fee (payment plans available 10% surcharge)
  • 6- or 12-month preparation program
  • weekends only (Saturday afternoons)
  • 2-3-hour virtual conferences
  • inclusive of all e-books and study materials
  • inclusive of consultations with retired U.S. Tax Court judge
  • faculty tutoring
  • Federal Bar Review¬© (intensive study)
  • inclusive of fee reduction, test-takers pay only $795 for admission to 2018 Washington DC Pre-exam Review with U.S. Tax Court judge (retired), and luncheon, reception and overnight accommodations at Georgetown University
2. Federal Bar Review
  • open to all
  • begin Saturday, September 8, 2018
  • 60-day comprehensive preparation program
  • weekends only
  • led by Teaching Faculty & U.S. Tax Court judge (retired)
  • 2-3 hour virtual conferences
  • $3,200 fee (no payment plan available)
  • private tutoring sessions where needed
3. Apprenticeship Program
  • begin May 2019 (for those who pass the 2018 Non-attorney Exam)
  • $2,500 fee plus $750 fee for judicial advisory (no payment plans)
  • 45-60-day preparation program
  • weekends only
  • Mock Trials
  • two-hour virtual conferences
  • inclusive of print and electronic study materials
  • small and regular tax case preparation
  • petition writing
  • stipulation and motion writing
  • Trial Advocacy training
  • faculty tutoring
  • inclusive of consultations with retired U.S. Tax Court judge
4. Document Writing
  • begin anytime (non-attorneys and self-represented)
  • $1,500 fee (no payment plans)
  • 30-45-day preparation program
  • weekends only
  • 90-min. virtual conferences
  • inclusive of all study materials
  • learn to prepare well-drafted Tax Court petitions
  • learn to prepare Tax Court motions and post-trial briefs
  • learn to prepare Tax Court memoranda of law
  • faculty tutoring and consultations with retired U.S. Tax Court judge
5. Prepare Tax Returns
  • begin anytime
  • $2,500 fee (payment plans 10% surcharge)
  • for those entirely new to taxes who want to learn basic federal tax
  • plain-English explanations of the Internal Revenue Code (IRC).
  • step-by-step instructions on how to prepare all types of returns, including individual income tax returns, partnership and consolidated tax returns
  • private faculty tutoring for all three-parts of the Special Enrollment Examination that the IRS requires so as to be approved as an Enrolled Agent ("FAQ")
6. Preparer Penalty Defense
  • defense of Tax Return Preparers who are cited for violations pertaining to tax returns prepared by them for various taxpayers wherein improper deductions or mis-assignment of  tax credits, etc. are determined by the IRS and give rise to substantial civil and criminal penalties...
  • $195 fee per hour (no payment plans)
7. Law School Degrees from University of Alabama

Distinguished Speakers

We strive to bring the guidance and support offered by noted tax jurists and regulatory officials of the U. S. Tax Court and Internal Revenue Service. Our speakers provide an opportunity non-attorneys to talk first-hand with the rule- and decision-makers and gain insight into tax policy and U.S. Tax Court procedural practice. Through our various programs and live pre-exam review at Gerorgetown University, non-attorneys and newly-admitted United States Tax Court Practitioners (USTCPs) can spend up to 26 weeks engaged in inter-active discussions with our legal and tax scholars.

Certified U.S. Tax Court Representatives

There are currently two (2) United States Tax Court Practitioners and one (1) tax attorney affiliated with TLI. They are available to taxpayers for consultation and retention as U.S. Tax Court representatives. They may be retained for individual, partnership, corporate, trust or estate tax determinations of the IRS that you want to challenge.  (See "U.S. Tax Court Reps" for contact information)

Fees

Reasonable payment plans are made available to all and payment arrangements can usually be reached for those applicants on a tight budget. See "Fees".

For further information, write to michaeljerome.stuart@aya.yale.edu or call 1.888.317.4489

Information about the Juris Master in Taxation and Certificate in Tax Program contact Daniel Powell, Assistant Dean, University of Alabama School of Law Graduate Tax Program at 1.205.348.2648 between 10 a.m. and 4 p.m. EST Mon. thru Fri. or via e-mail dpowell@law.ua.edu. You may also visit http://www/llmprograms.ua.edu or call 888.317.4489 between 8 a.m. and 8 p.m. ET
Information about U.S. Tax Court admissions and exam preparation and practice, certification, conferences, and individual tax tutorials, please call 1.888.317.4489 between 8:00 a..m and 8 p.m. ET Mon. thru Sat. or write to michaeljerome.stuart@aya.yale.edu.

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