Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at the
Tax Law Institute
L.B. Carpenter is a CPA Member of the Bar United States Tax Court and Certified U.S. Tax Court Litigator. He was admitted to the U.S. Tax Court Bar in 2017. Initially, he partnered with a local attorney to provide pretrial tax litigation support, but soon discovered that he had increased billable hours due to inquiring attorneys who sought consultation or expert witness testimony. Because of his training at TLI, he understands both the litigation and accounting side of a federal 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 Professor Stuart, TLI faculty member: "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 Judge Dean as well. I really appreciated his help as well as yours." Counsel Carpenter earned the 2017 Judicial Certificate of Merit.
"They worked methodically through the Joni Larson book until I knew Tax Evidence. It was a wonderful feeling to finally understand how to apply the Federal Rules of Evidence in the non-attorney exam. Because of my training at TLI my Federal Tax Practice is growing. My recently-acquired tax litigation skills have increased billable hours. Now, more than ever, I am confident in advising a client with tax problems that could migrate to U.S. Tax Court."
- "Most classes were moderated by a U.S. Tax Court judge who had 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 dedicated law professor guided me through Joni Larson's book. The judge reinforced the principles while going over questions in prior years' exams."
- "CPA Charles Read, then-recently-admitted Member of the U.S. Tax Court Bar, explained his "first big case." I heard first-hand what it was really like to handle a tax case. Suddenly, the IRS looked a lot bigger when I considered the role of the District Counsel in litigation."
- "I learned everything I could about the test and trial practice in the U.S. Tax Court. I got a lot of great information!"
- "The faculty worked with us, constantly. Together, we practiced answering prior exam questions. That continued right up to the day before the Exam."
- "The judge and law professor followed-up with us just one week after the Exam."
- "The judge and law professor were always available by phone to discuss any learning issues I had. I heard from other applicants that they spent extra hours each week helping them as well."
- "The electronic classes met just about every Saturday, for 2-3 hours. That schedule made it very convenient to study."
- "I learned that it is the factual evidence admitted into the record that determines the outcome of the case."
- "The judge and law professor made me realize just how important it was to memorize the different rules."
- "By reading important, published Opinions, I learned how to try a tax case."
- "When it came time to sit for the exam I felt really confident."
- "The judge and law professor meticulously explained pleadings, motions, and pretrial and trial proceedings. They left no stone unturned."
- "The judge and law professor stressed time management. I wrote my answers unhurriedly, within the 4 hour-time limit. I actually finished the entire test, with time to spare. I learned through mock testing how not to permit myself to get hung up on any one question."
- "During the entire training I wrote notes in long-hand, so my hands didn't cramp after 4 hours when I finally tested."
- "They told me to practice writing answers to old exam questions, which I did weekly. It made all the difference in my performance."
- "They suggested that I read all the assigned books and materials, several times. The repetition proved useful. I experienced little or no brain-freeze when I had to recall information to answer questions."
- "By attending every class session, I learned early how much I really didn't know."
- "The best part of the entire program was getting help from a judge, who knew all the answers!"
- "After I took the exam, I felt extremely good (all over again) about my earlier decision to prepare with TLI."
- "If you want to know more about my experience then contact TLI, and they'll put us in touch with each other."
If you prepare with us and do not pass the 2020 Non-attorney Exam then you may repeat the Program, at no charge, during the 2022 Testing Cycle; however, you must pay for your own accommodations where applicable.
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