About TLI





Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at Tax Law Institute

History of the Tax Law Institute
Established 2001

Notable Certifications








Specialized in IRC Sec. 482, 301(a), 331, & 453(a)

CPA Member of the Bar United States Tax Court
  • Certified Public Accountant
    • Certified Financial Planner®
  • Certified U.S. Tax Court Litigator
  • Judicial Merit Award '16
    • Lecturer-in-Residence at the Tax Law Institute








Specialized in IRC Sec.1.1.13 & 1.1.16

Small Business Wage Investment Advisor
to the IRS Advisory Council, 2017-2020

CPA Member of the Bar United States Tax Court
  • Certified Public Accountant
    • MBA Finance & Accounting
  • Certified U.S. Tax Court Litigator
  • Judicial Merit Award Recipient '14
    • Guest Lecturer at the Tax Law Institute

Founding

The Tax Law Institute was established and funded as a privately-owned, domestic and international tax research endeavor between 1999 - 2001 by Michael Stuart, while acting as Tax Matters Partner, in behalf of MGTI Joint Ventures, Tokyo, Japan. Publishers: Making It in Japan by Henry Moreland Seals.

Anglo-American Partnership

In 2002, the Tax Law Institute entered into an Anglo-American collaboration with The British American Law School, in partnership with the University of Cambridge (UK), to establish and direct academic programs at both the Islamic Law Institute for the study of Islamic banking and finance (Shari'ah Law) and the British American Tax Law Institute for the study of international tax. That collaboration ended in 2004.

From 2006 thru 2011, the Tax Law Institute operated as an independent program in Federal tax studies, and performed research and produced white papers in the areas of domestic and international tax.

IRS Approved Provider of CPE

The Tax Law Institute was approved as CPE Provider in 2012 by the U.S. Treasury Department Internal Revenue Service, Office of Professional Responsibility (OPR), to offer continuing professional education courses in Federal Tax Law and U.S. Tax Court Trial Practice to federally-authorized tax practitioners.

The Tax Law Institute was among the academic institutions invited to participate in the U.S. Tax Court Judicial Tax Forum held in 2014 at Duke Law School.

Former U.S. Tax Court Judge Joins the Teaching Faculty

In Summer 2014, a recently-retired Special Trial Judge who sat on the bench in the United States Tax Court for 20 years joined the Teaching Faculty of the Tax Law Institute as Distinguished Speaker-in-Residence and Visiting Professor Law.

ABA Law School Partnership & Agreement

In 2015, the Tax Law Institute entered into partnership with the University of Alabama School of Law Graduate Tax Program. The purpose was twofold.
  • Firstly, to provide tutorial support to IRS enrolled agents who were "admitted to practice, U.S. Tax Court" to receive the Certificate in Tax, awarded by the Law School's Graduate Tax Program.
  • Secondly, to prepare LL.M. graduates for U.S. Tax Court Trial Practice. The collaboration ended in 2018.  

In 2019, the Tax Law Institute entered into a host agreement with the Ave Maria School of Law to present a summer program on its campus in Naples FL to prepare federally-authorized tax practitioners to pass the U.S. Tax Court Non-attorney Examination.

Additional Notable Federal Tax Scholars Join the Teaching Faculty

In 2019, TLI added to its Staff, a CPA-Ph.D Federal tax scholar and former U.S. Treasury Department special agent and IRS revenue agent as Visiting Professor of Federal Taxation.

In 2019, TLI added to its Staff, a former judicial clerk of the U.S. Tax Court and noted author and scholar of Tax Evidence, Partnership Taxation, and Federal Tax Research as Visiting Professor of Law.

Establishment of Litigation Support and Advisory Group

In 2019, TLI launched its affiliate, "U.S. Tax Court Litigators.org". The key mission of USTCL is to provide low cost, litigation support and advisory services to federally-authorized tax practitioners engaged in IRS docketed appeals and U.S. Tax Court litigation and settlement.

The U.S. Tax Court Litigators.org is a specialty law group composed of former U.S. Tax Court Special Trial judge, tax attorneys, Federal Tax Scholars, former U.S. Treasury Special and IRS Agents, and Certified Public Accountants who are "Admitted to Practice U.S. Tax Court" and who are so designated, "Certified U.S. Tax Court Litigators", in accordance with U.S. Tax Court trial practice standards set by the Tax Law Institute.

Combined Mission of Tax Law Institute & U.S. Tax Court Litigators.org

TLI is the educational authority responsible for preparing federally-authorized tax professionals for U.S. Tax Court Trial Practice.

The combined mission and practice criteria of the TLI and USTCL affiliation is limited to tax education, and tax litigation support and advisory. USTCLs assist in the resolution and settlement of Federal civil tax controversies in behalf of FATPs who represent individuals, businesses, estates, trusts, and institutions, before the IRS and exclusively in the U.S. Tax Court.

Memorial Scholarship Fund Established

The Tax Law Institute funded a scholarship program in January 2020, under the auspices of the "U.S Tax Court Trial Practice Program Scholarship Fund", established through the benevolence of the TLI litigation support and advisory affiliate, U.S. Tax Court Litigators.org.

The first short-term award was granted as a tuition bridge to a veteran while receiving Vocational Rehabilitation (“VR & E”) services from the Department of Veterans Affairs under the provisions of Chapter 31.  

The VR&E program is authorized under Title 38, U.S. Code, Chapter 31. It is referred to as the Chapter 31 program. The VR & E program assists entitled Veterans and transitioning-to-civilian Servicemembers with service-connected disabilities and an employment handicap to prepare for employment consistent with the aptitudes and abilities of the veteran.

The scholarship award was based holistic factors such as; the recipient’s status as a Service-Connected Disabled Veteran, financial hardship, likelihood of success in passing the United States Tax Court Exam, future potential as a member of the United States Tax Court Bar and demonstrated aptitude for the Tax Law Institute program.

The award recipient has earned separate Masters degrees in Management and Taxation.


For more information call 1.800.513.1598