Moderators & Speakers
IRS Approved Continuing Professional Education Provider
Michael J. Stuart is an IRS approved continuing professional education provider to the U.S. Department of the Treasury, Internal Revenue Service. He prepares CPAs and Enrolled Agents for federally authorized tax practice before the U.S. Tax Court. He received his B.A. magna cum laude from Fordham University and M.P.A. (International Relations) from Harvard's Kennedy School of Government. He studied at the Fletcher School of Law and Diplomacy. He is slso an environmental design alumnus of the Yale School of Architecture. Mr. Stuart is certified in political economics and elementary Mandarin Chinese (Level 1). He holds two U.S. law degrees with distinction. He was an interim aide to the North American Secretary of the Trilateral Commission during the late seventies, then an executive assistant to a member of the Executive Committee of the RNC, and later, served as interim White House tax policy adviser under the administration of President George H. W. Bush. He was a visiting scholar appointee at Yale Law School, and law professor and academic dean of a law program affiliated with Cambridge University UK, under jurisdiction of the California State Bar. During the mid-90s he was one of four who launched Harvard University's HIFIP. He was inducted, in 2007, as Fellow (International Tax), Royal Society of Fellows. He formerly served as Chair of the Teaching Faculty and lectured in tax evidence, legal ethics, and legal writing under the auspices of a teaching partnership between the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. In 2015, Mr. Stuart was an invited guest at the U.S. Tax Court Judicial Conference at Duke University Law School.
The Honorable John F. Dean was Special Trial Judge of the United States Tax Court in Washington DC up until his retirement in summer 2014, after which he became a contributor to the Tax Law Institute where he speaks regularly about his experiences on the bench. He earned his B.S. degree at Michigan State University and his J.D. degree at Catholic University. He holds a M.L.T. from Georgetown University Law Center. He was admitted to District of Columbia Bar, Supreme Court of the United States, Federal District Courts, Northern District of Texas, District of Maryland, and United States Tax Court. Before his appointment to the U.S. Tax Court, he was employed by the Office of Chief Counsel for the Internal Revenue Service, Dallas District Counsel, 1975-78; Baltimore District Counsel, 1978-86; and Office of Associate Chief Counsel, International, 1986-94. Judge Dean was Vice Chair, Judicial Counsel of the Washington Bar Association, 2002-03. He was appointed Special Trial Judge, United States Tax Court, on August 7, 1994. Judge Dean serves as Adjunct Professor of Law at Howard University. He was the guest speaker and honoree at the 2014 Washington DC Pre-exam Review, sponsored by TLI and the Harvard Club of Washington DC and held at the University Club of Washington DC.
James H. Chapman, EA, MA, MPA
Associate Lecturer, Admitted to Practice, IRS
James H. Chapman is an IRS Special Enrolled Agent. He is listed by the National Association of Enrolled Agents (NAEA) as a National Tax Practice Institute Graduate Fellow. Mr. Chapman is President of Advanced Tax Solutions Inc. in Winchester, VA and is certified in pretrial tax litigation support. He holds both the M.A. and M.P.A. from Webster College and he is the architect of the Pretrial Tax Litigation Program. Mr. Chapman is a visiting lecturer in federal tax matters and audit representation practices and procedure. He is a seasoned Enrolled Agent. He serves as lecturer in federal tax with various continuing education programs available to tax professionals. His expertise lies in audit representation, and negotiating and reducing return preparer penalties cited by the IRS. He is a retired Major of the US Army Corps of Engineers. Mr. Chapman was formerly registered with the Commodity Futures Trading Commission (CFTC) as a private commodity pool operato. He was a lay member of the Teaching Faculty of the Joint Certification for CPAs and Enrolled Agents in Federal Tax and U.S. Tax Court Non-attorney Practice at the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. Mr. Chapman participated at the 2015 U.S. Tax Court Judicial Conference as an invited guest of the Teaching Partnership between the Tax Law Institute and University of Alabama School of Law at the U.S. Tax Court Judicial Conference held at Duke University School of Law.
Graduates and Admitted U.S. Tax Court Representatives
Charles J. Read, CPA, USTCP
Sponsor, U.S. Tax Court Non-attorney Admissions
Charles J. Read is a Certified Public Accountant licensed in the State of Texas. He is admitted to practice before the U.S. Tax Court as an United States Tax Court Practitioner. He is a graduate of the Tax Law Institute. Mr. Read owns and operates several payroll companies based in Dallas, Texas where he was president of Shahan & Read, Inc., a public accounting firm. He currently serves as CEO of Custom Payroll Associates and Payroll- on-a- Budget, both situated in the Dallas/Fort Worth area of Texas and which provide online paperless solutions for businesses. He has processed more than a billion dollars for clients in 42 states and territories. He has also authored an accounting text book and published numerous articles on accounting methods and small business. He holds an MBA in accounting and finance. Mr. Read speaks every testing cycle at group conferences of the U.S. Tax Court Non-attorney Preparation Program. He is available to represents all manner of taxpayers before the U.S. Tax Court.
Richard C. Cunha is an attorney licensed in the Commonwealth of Massachusetts. He is admitted to practice before the U.S. Tax Court. He is a graduate of the TLI's Apprenticeship Program and now practices before the U.S. Tax Court. Mr. Cunha earned his B.A. at the University of Massachusetts at Amherst and his law degree at the New England School of Law. He performs admissions evaluations of non-attorney applicants enrolled at the Tax Law Institute and occasionally lectures on the ABA Model Rules of Professional Conduct. Mr. Cunha is a specialist in whistleblower representation before the IRS. He is available to represents all manner of taxpayers before the U.S. Tax Court.
Louis "L.B." Carpenter, CPA, USTCP
Louis "L.B." Carpenter is a licensed CPA in the State of Florida. He was admitted to practice before the U.S. Tax Court in 2016. He is a graduate of the TLI's U.S. Tax Court Non-attorney Exam Preparation Program and the TLI Apprenticeship Program and the winner of the 2016 Judicial Merit Award.
Please take note
Mr. Chapman is licensed to practice before the IRS. He is not admitted as an United States Tax Court Practitioner, nor is he a law school graduate. Mr. Stuart is an Approved IRS Provider of Continuing Professional Education. He is an authorized partner and affiliate of the University of Alabama School of Law Graduate Tax Program and coordinator of its joint program for CPAs and IRS Enrolled Agents. Mr. Stuart is not licensed to practice law or accounting. Both Mr. Chapman and Mr. Stuart are academicians and do not engage in any independent advisory, beyond the scope of their work at the Tax Law Institute. Nor does either offer legal advice as part of the tax tutorial program identified herein. Mr. Chapman, acting in his capacity as an IRS Special Enrolled Agent and President of Advanced Tax Solutions Inc., does offer tax advice to individual and business clients.