Meet L.B. Carpenter, CPA, USTCP, Miami, Florida. He completed TLI's 2016 U.S. Tax Court Non-attorney Exam Prep and TLI's 2017 U.S. Tax Court Apprenticeship Program. Initially, he partnered with a local attorney for whom he continues to provide pre-trial tax litigation support, LB has increased billable hours of his CPA practice since becoming United States Tax Court Practitioner, all due to inquiring attorneys who seek consultation or true expert witness testimony. LB understands both the litigation side and numerical side of civil tax controversies that are heard by the U.S. Tax Court. During the 2018 Testing Cycle he lectured USTCP bar candidates. In April 2017, after receiving his 'pass' letter from the Court, LB wrote the following testimonial to the Chair of the Teaching 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 appreciate his help as well as yours."

Their Step-by-Step Approach to Success
  • most classes were moderated by U.S. Tax Court Trial Judge (Ret.) who had been previously an IRS District Counsel
  • a retired law professor who was an tax evidentiary scholar guided us through Tax Evicence, the principles of which were reinforced by the Judge
  • a CPA who recently became a Member of the Bar, United States Tax Court and practiced as an United States Tax Court Practitioner covered the practical and every day side of U.S. Tax Court Practice and spoke to us on two occassions to explain what it was like to actually llitigate a case.
  • we discussed everything there is to know about practice before the Court
  • we worked and studied right up to the day before the 2016 Exam
  • they followed-up with all the test candidates one week after the Exam to hear the questions that appeareed and review answers
  • the Teaching Faculty was always available by phone to discuss any learning issues I might have
  • virtual classes met every Saturday, May thru November 2016 for two-three hours (it was a 6-month Program at the time)
  • the U.S. Tax Court judge presided over the mock trials
  • we reinforced what we learned from the law professor about Tax Evidence with the U.S. Tax Court judge
  • we learned about legal reasoning from both the law professor and the U.S. Tax Court judge
  • learned Legal Ethics and the U.S. Tax Court Rules of Practice and Procedure from the combined Teaching Faculty
  • we learned Substantive Tax by going over U.S. Tax Court cases and decisions and reading Opinions and working through exam problems drawn from them
  • we learned procedural structure of the U.S. Tax Court first so I was able to correctly answer those questions on the 2016 Exam without doubt
  • discussed and learned how to use pleadings, motions, pre-trial and trial proceedings, memoranda of law, and post-trial briefs with the judge and law professor
  • most importantly, we earned time management so I was able to complete the test questions and write good, brief answers within the 4 hours of time allotted
  • they made us practice taking and writing notes to solve exam questions in long-hand so my hands didn't cramp after 4 hrs of test writing
  • we reviewed old exam questions and discussed answers with the Teaching Faculty and contributing Judge
  • we learned how to read, read, read, all assigned materials, at least twice
  • we practiced solving tax problems so oftern that we learned early on how much we really didn't know
  • the best part of the entire program was that we learned from an U.S. Tax Court judge who understod all aspects of U.S. Tax Court exam testing

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. E-mail michaeljerome.stuart@aya.yale.edu or call 1.888.317.4489