Partnered with the University of Alabama School of Law Graduate Tax Program

Teaching Faculty composed of EA, law professor, USTCP, CPA and retired U.S. Tax Court judge  

Our Participants

At the Tax Law Institute, the Teaching Faculty is personally invested in each individual participant.

We provide audio conference-style tax tutorials to prepare for practice before the U.S. Tax Court and for testing on the non-attorney Tax Court exam.

We certify in teaching IRS tax and audit representation practices as well as pretrial docketed appeals practice.

Through a collaborative program, CPAs and EAs may obtain the Certificate in Tax from the University of Alabama School of Law Graduate Tax Program.

Programs may be combined and completed in less time and at reduced costs when taken jointly.

CPAs and EAs may enroll in the joint program or apply directly to the University of Alabama Law School to enroll separately in the Certificate in Tax Program. 

Non-CPAs and EAs (laypersons) may begin their study of federal tax to become an Enrolled Agent and/or U. S. Tax Court Practitioner without any prior knowledge of taxation. See "Law School" and "Professional Tax Practice Program".

Our Programs - Rolling Admissions

  • 2016 U.S. Tax Non-attorney Testing

Our remote program prepares for testing on the Tax Court's November 2016 Non-attorney Exam.

This is a Saturday-Sunday weekend program consisting of  two 3-hour telephone conferences  beginning on Saturday, April 23, 2016 and meeting every weekend thereafter thru Sunday, October 30, 2016.

An optional live pre-exam review moderated by Teaching Faculty and U.S. Tax Court judge is offered in Washington DC one or two days before the administration of the 2016 non-attorney exam at the U.S. Tax Court Building in Washington DC and includes hotel accommodations and meals.

Although we recommend that applicants take 10 months to prepare, busy tax professionals usually contact us 6 months before the test and usually begin their preparation on April 23, 2016 at the close of the tax season.

Our acclaimed Federal Bar Review covers the four tested subjects during a much shorter period of time and accommodates second-time test-takers who need a quick comprehensive review before sitting for the November 2016 exam.  It is offered remotely and begins on Saturday, August 6, 2016. See "U.S. Tax Court Non-attorney Testing" and "About the Tax Court".

  • U.S. Tax Court Apprenticeship Program in Trial Advocacy for Newly-Admitted United States Tax Court Practitioners

Our Trial Advocacy tutorials are composed of remote and live tutorials presented by our Teaching Faculty and a retired U.S. Tax Court judge. They allow CPAs and EAs recently admitted as U.S. Tax Court Practitioners (USTCP) to learn how to practice confidently before the U.S. Tax Court.

This is an ideal program for CPAs and EAs who have recently been admitted to practice before the Court. Essentially, this program bolsters the advocacy skills of the CPA and EA sufficient for each to proceed to represent taxpayers in small and regular tax cases or to negotiated settlements which are always encouraged.

  • Understanding Basic Tax & How to Prepare Tax Returns

Those entirely new to taxes come to us to learn basic federal tax or introduce themselves to our plain-English explanations of the Internal Revenue Code. 

We provide short, remote tutorials in individual, partnership, corporation and estate and trust taxation and show step-by-step how to prepare all types of returns, including individual income tax returns and consolidated tax returns.

And we stay with our participants every step of the way while they sit for all three-parts of the Special Enrollment Examination that the IRS requires before they can become Enrolled Agents. See "Tax Returns" and "FAQ".

  • How to Write U.S. Tax Court Petitions, Motions & Post-trial Briefs

Under the guidance of  Teaching Faculty and a retired U.S. Tax Court judge, this tutorial instructs newly-admitted United States Tax Court Practitioners on how to prepare a well-drafted petition, motion and post-trial brief for filing in a small or regular tax case.

We examine the Tax Court Rules of Practice and Procedure and explain the electronic filing system used in the U.S. Tax Court.

We explore the various motions used during pretrial practice and at trial.

We teach you how to write and construct the trial documents and the post-trial brief.

  • Certification in Teaching IRS Tax & Audit Representation Practices

The program awards Certification in Teaching IRS Tax and Audit Representation Practices to enrolled agents and CPAs who have a minimum of five years professional experience. 

Its purpose is to provide a recognized teaching credential for IRS enrolled agents and CPAs to prepare to serve as conference speakers and tax instructors.

Applicants are admitted year-round and may start the program at any time. Classes are remote and are delivered weekly via telephone. 

  • Tax Return Preparer Penalty Defense

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 should contact us to represent them. We have successfully represented and negotiated substantial reductions of penalty citations of up to 72% of amounts first cited by the Service. See "Preparer Penalty Defense".

  • Professional IRS Tax Practice Program

We are especially interested in getting high school seniors and college students to consider a career in government and federal tax as an IRS Enrolled Agent and United States Tax Court Practitioner.

In our "Professional IRS Tax Practice Program" we prepare applicants to take the Special Enrollment Examination to become an IRS Special Enrolled Agent and the Non-attorney Examination to be "admitted to practice" before the United States Tax Court. 

We encourage high school seniors and college students to contact us to discuss how taking either of these preparation programs and working as a tax practitioner could be a prudent way to pay for a four-year college or graduate and professional school education. See "FAQ".

An enrolled agent is an accountant who specializes in IRS tax matters while the U.S. Tax Court Practitioner is an individual qualified to represent taxpayers exclusively in U.S. Tax Court.

  • Certificate in Tax from University of Alabama School of Law Graduate Tax Program

The Tax Law Institute has entered into a partnership with the University of Alabama School of Law to offer a Certificate in Tax to Certified Public Accountants and Enrolled Agents.

CPAs and Enrolled Agents who successfully complete the Tax Law Institute U.S. Tax Court Non-attorney Examination Preparation Program are also eligible. (Please see "U.S. Tax Court Practitioner Bar Preparation Program". )

Interested EAs should apply to the Tax Law Institute for admission to the non-attorney exam prep program or directly to UA.

After completing the TLI program, the EA is automatically admitted to the Law School Certificate in Tax Program. Both programs may be completed jointly. Program fees for joint participate are reduced substantially with the costs spread out over equal monthly installments.

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 for our participants to talk first-hand with the rule- and decision-makers and gain insight into tax policy and U.S. Tax Court trial practices.

Through our U.S. Tax Court Apprenticeship Program for newly-admitted United States Tax Court Practitioners (USTCPs) and our live forums held annually at Harvard University, participants can spend up to ten weeks in inter-active discussions, luncheons and dinners with legal tax scholars and practitioners.

United States Tax Court Representation

There are United States Tax Court Practitioners and tax attorneys who are affiliated with TLI. 

They are available for consultation and retention as U.S. Tax Court representatives of taxpayers who want to challenge individual, partnership, corporate, trust or estate tax determinations of the Internal Revenue Service (IRS).  (See"United States Tax Court Practitioners" for contact information)

Our Fees

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

Program Administrator

Call 1.888.317.4489

For information about the 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 1.888.317.4489 between 8 a.m. and 6 p.m.
For information about the specaialized tax certification, conferences, forums, joint certifcation and tax tutorials, please contact Michael Stuart, Program Administrator, U.S. Tax Court Non-attorney Trial Practice Program, Tax Law Institute at 1.888.317.4489 between 8:30 a..m and 6 p.m. EST Mon. thru Fri. or write to michael.stuart@taxlawinstitute.com.