L.B. Carpenter is a CPA Member of the Bar United States Tax Court and Certified US Tax Court Litigator®. He was admitted to the US Tax Court Bar in 2017. Initially, he partnered with a local attorney to provide pre-trial tax litigation support but soon discovered that he had increased billable hours due to inquiring attorneys who sought consultation or true expert witness testimony. Because of his training at TLI, he understands both the litigation and accounting side of a tax case. During the 2018 Testing Cycle, he lectured Tax Court bar applicants at TLI. In April 2017, after receiving his "pass letter" from the Tax Court, L.B. wrote the following to a Law Professor on TLI's Faculty, "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 the Judge as well. I really appreciated his help as well as yours." Mr. Carpenter earned the 2017 Judicial Certificate of Merit.
"They worked methodically through the Joni Larson book until we all knew Tax Evidence... It was a wonderful feeling to finally understand how to apply the Federal Rules of Evidence to answer the non-attorney exam tax questions with confidence... Because of my training at TLI my Federal tax practice has really grown and I am confident to take on most cases..."
- "Most classes were moderated by an US Tax Court Judge who perviously worked in both the domestic and international offices of the Chief Counsel Internal Revenue Service."
- "Because the group was small I got a lot of attention paid to me which probably made all the difference."
- "A retired law professor focused on Federal tax evidence and guided me through Joni Larson's book on Tax Evidence. Then the Judge reinforced the principles while going over questions and solutions to prior years' Evidence exam sections."
- "A CPA and then recently admitted Member of the Bar United States Tax Court explained his big case as an USTCP."
- "I discussed everything I wanted to know about the Exam and small case practice."
- "I practiced answering exam questions right up to the day before the actual Exam."
- "The Judge and Teaching Faculty followed-up with me one week after the Exam to hear about the questions that appeared..."
- "The Teaching Faculty was always available by phone to discuss any learning issues I had..."
- "The virtual classes met every Saturday for six months for 2-3 hours and that made it very convenient to study."
- "I learned that in Tax Court legal reasoning is based upon the judge's interpretation of the Code and published opinions and the evidence admitted into the record at trial."
- "I had fun learning Legal Ethics and the US Tax Court Rules of Practice and Procedure."
- "I learned a lot about legal reasoning by reading published Opinions and the underlying cases."
- "I learned all the tested subjects so well that I was really confident when I wrote my answers to the questions."
- "The Judge and Law Professor meticulously explained pleadings, motions, and pre-trial and trial proceedings."
- "They stressed the importance of time management so I was able to complete all test questions within the 4 hours."
- "I practiced taking and writing notes in long-hand so my hands didn't cramp after 4 hrs when I acutally did take the test."
- "I reviewed old exam questions and discussed answers so often that I know it made the difference in my passing..."
- "I learned how to read all assigned materials several times."
- "I practiced solving exam questions so often that I learned early on how much I really didn't know."
- "The best part of the entire program was that I was coached by an US Tax Court judge who knew everything."
- "At the end, I was very pleased that my choice had been TLI. Given that each Testing Cycle, it is a sitting US Tax Court judge who actually oversees the exam questions, it seemed like just plain good sense for me to select a prep program coached by someone who had been a sitting US Tax Court judge."
- "If you want to know more about my experience then contact TLI and they'll put us in touch with each other."
"If you enroll in any program and do not pass the Non-attorney Exam then you may retake the program, free-of-charge, during the next Testing Cycle."
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