Non-attorney Exam Prep

Meet L.B. Carpenter, CPA, USTCP, Miami, Florida. He completed the 2016 Non-attorney Exam Prep and 2017 U.S. Tax Court Apprenticeship Program. Paired with a local attorney for whom he provides pre-trial tax litigation support, LB will begin his practice as a United States Tax Court Practitioner in September 2017, with the opening fall session of the U.S. Tax Court. In April 2017, LB wrote the following testimonial to the Teaching Faculty of the Tax Law Institute, " Good news came in the mail today. They say I passed. Thank you, Thank you, Thank you for all your help and diligence in feeding this information to our brains. Please thank the Judge as well. I really appreciate his help as well as yours."

Begin Saturday, October 21, 2017 or Saturday, May 5, 2018

Call 888-317-4489

Our Step-by-Step Approach to Success
  • virtual learning
  • begin Saturday, May 6, 2016
  • weekends only thru October 2018
  • moderated by Teaching Faculty and U.S. Tax Court judge (retired)
  • learn Tax Evidence (FRE)
  • learn legal reasoning that underlies published judicial opinions of the U.S. Tax Court
  • private coaching and tutoring (where needed)
  • learn Legal Ethics, U.S. Tax Court Rules of Practice and Procedure, and Substantive Tax
  • confer with contributing U.S. Tax Court judge
  • discuss important cases decided during past 12 months
  • learn procedural structure of the U.S. Tax Court
  • discuss pleadings, motions, pre-trial and trial proceedings and post-trial briefs
  • learn time management
  • practice writing exam questions in long-hand

Our Federal Bar Review

  • any tax professional may enroll
  • intense 8-week crash review to prepare for 2018 U.S. Tax Court Non-attorney exam
  • meets every Saturday during September and October 2018
  • led by Teaching Faculty and U.S. Tax Court judge (retired)
  • $3,200 fee

Our Guarantee
  • unsuccessful test-takers retake the entire program free-of-charge

Fee $8,500
  • one-year payment plans
  • 10% surcharge
  • 25% due upon enrollment
  • installments due monthly
  • plus $795 Pre-exam Review fee

2018 Non-attorney Exam Tutorials
  • Tax law courses are presented by a retired U.S. Tax Court judge and law professor
  • Tax practice courses are presented by a seasoned IRS Enrolled Agent and retired IRS Revenue Agent and a CPA/USTCP
  • United States Tax Court Practitioners conduct training modules

Introduction to U.S. Tax Court Practice
  • moderated by Teaching Faculty and U.S. Tax Court judge (retired)
  • introduction to the structure and jurisdiction of U.S. Tax Court
  • introduction to pleadings, motions, and stipulations (Branerton Conference)
  • introduction to pre-trial, trial and post-trial proceedings
  • introduction to judicial reasoning and legal writing
Substantive Tax and Most Recent Tax Court Case Review
  • presented from both a tax and legal perspective
  • includes readings of recent Tax Court cases and published judicial opinions
  • includes discussions of judicial opinions, case analyses and briefing
  • introduces Federal tax - basic concepts of individual, partnership, corporate, gift, estate and trust taxation
Professional Responsibility of Lawyers (Legal Ethics)
  • study of Rules and Regulations promulgated for attorneys by the American Bar Association (ABA) and adopted by the Office of Admission, U.S. Tax Court, to regulate the conduct of United States Tax Court Practitioners
  • study of consequences for the United States Tax Court Practitioner who violate ethics rules - censorship, suspension, disbarment, civil liability and criminal prosecution
U.S. Tax Court Rules of Practice & Procedure
  • learn U.S. Tax Court Rules of Practice and Procedure, Interim New Rules and Amendments to the Rules
  • learn how the U.S. Tax Court Committee on Admissions and Discipline may discipline non-attorney practitioners for violating procedural rules
  • learn how the Treasury Department may seek to suspend or disbar an United States Tax Court Practitioner- Enrolled Agent from practice before the Internal Revenue Service
Federal Rules of Evidence (FRE) aka, "Tax Evidence"
  • prepares test-taker to pass Evidence Section of the U.S. Tax Court Non-attorney exam
  • learn how the law of evidence ("Tax Evidence") applies in a regular US Tax Court case
  • study a rule-by-rule commentary
  • learn how to lay a foundation for a business record
  • learn how to refresh a witness’ recollection
  • learn how to conduct a direct and cross-examination of a witness
  • review common objections and responses to opposing Counsel's evidence along with a range of possible challenges the “Commissioner’s Counsel" (Respondent) might make in response to petitioner's evidence
  • learn how to use the IRAC format
Federal Civil Tax Procedure
  • "read only" tutorial
  • electronic text to answer just about any question on U.S. Tax Court exam
Federal Bar Review©
  • intensive review of questions and answers appearing on past Non-attorney exams
  • mock trials
Pre-exam Review in Washington DC
  • held day before administration of the November 2018 U.S. Tax Court Non-attorney Exam
  • gather in Washington DC at Georgetown University with Teaching Faculty and contributing U.S. Tax Court judge
  • review frequently appearing and problematic exam questions
  • meet face-to-face with virtual classmates, Teaching Faculty and contributing judge
  • attend evening reception and sit-down dinner with Teaching Faculty, contributing judge, and invited guests speakers
  • includes overnight accommodations, next-day breakfast and transport to U.S. Tax Court testing center 

For further information, please write to or call 1.888.317.4489.

Call us at 1.888.317.4489

To inquiry about our conference schedules, programs, ABA law school tax certification, forums and enrollment criteria, please write to or call 1.888.317.4489. We offer scholarship assistance to high school seniors and college students who demonstrate an interest in preparing for a career as a Tax Preparer, IRS Special Enrolled Agent, or United States Tax Court Practitioner.
We also provide financial assistance to those preparing to be CPAs who have an interest in federal tax practice or practice before the U.S. Tax Court as United States Tax Court Practitioners. Please contact us to discuss the opportunities available at the Tax Law Institute. We offer liberal payment plans and many scholastic opportunities.