Staff




Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at the
Tax Law Institute

din
/din/
verb
gerund or present participle: dinning
1. make (someone) learn or remember something by constant repetition.
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Meet Our Trial Practice Tutors

Members of the Bar
United States Tax Court

JUDICIAL ADVISOR
Fmr. Special Trial Judge
  • U.S. Tax Court
Visiting Professor of Law
  • Distinguished Speaker-in-Residence

The Distinguished and Honorable John F. Dean sat on the bench for 20 years as Special Trial Judge (STJ) in the U.S. Tax Court. He joined the Tax Law Institute upon his retirement. He serves as Distinguished Speaker-in-Residence for non-attorney admissions and U.S. Tax Court trial practice. Judge Dean is the Judicial Speaker for the Judicial Bar Review for non-attorneys. He is admitted to practice in numerous jurisdictions, including the Supreme Court of the United States and the U.S. Tax Court. Judge Dean received his graduate legal education at Georgetown Law Center, where he earned the M. Law Taxation. He earned his J.D. at Catholic University Law School. He currently serves as Professor of Law in Washington DC.

CERTIFIED U.S. TAX COURT LITIGATOR

United States Tax Court Practitioner
  • Member of the Bar U.S. Tax Court
  • Lecturer-in-Residence
CPA Federal Tax Practice
  • Certified Financial Planner

L.B. Carpenter has been in Federal Tax Practice as a CPA (Florida) for over 20 years. He is a Certified Financial Planner. He joined the Tax Law Institute after he completed the non-attorney admissions and apprenticeship programs. He earned the Judicial Certificate of Merit in 2017. He is admitted to practice in U.S. Tax Court and is certified as U.S. Tax Court Litigator by the Tax Law Institute. He lectured in non-attorney admissions in 2017 and 2018. Aside from his work in accountancy, he provides federal tax litigation support to attorneys and is often called upon to express his knowledge of the IRC and U.S. Tax Court published opinions. Consequently, numerous attorneys rely upon him to serve as "expert witness." Counsel Carpenter is a contributing speaker to the Judicial Bar Review. He practices in his offices located in Coral Cables, FL. He was trained and degreed in accounting at the University of Miami.    

FEDERAL TAX SCHOLAR

Visiting Professor of Law
  • Distinguished Author-in-Residence
  • Distinguished Scholar-in-Residence
Trial Attorney
  • Member of the Bar U.S. Tax Court
  • Admitted to the Bar State of Indiana
Judicial Clerk
  • United States Tax Court
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Professor Larson taught the Partnership Taxation, Income Taxation, and Tax Research and Argument courses in the graduate Tax (LL.M.) program at Cooley Law School. She also taught the Taxation, Wills, Estates and Trusts, and Business Organizations courses in the J.D. program. She holds numerous publishing credits in these fields. Professor Larson joined with the Tax Law Institute to present the Judicial Bar Review, where she discusses her works, takes questions and assists non-attorney applicants to the Tax Court Bar. Her most notable writing, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, is a must-read for anyone preparing for trial before the U.S. Tax Court. Professor Larson earned a J.D. from the University of Montana and an LL.M. in Taxation from the University of Florida. She clerked for the Honorable Judge Irene Scott of the United States Tax Court, and then joined the Office of Chief Counsel as a tax litigator in the Austin, Texas, District Counsel Office. She left government service to enter private practice, but eventually returned to government work. She spent several years with the Passthroughs and Special Industries Branch of the Field Service Division of the National Office and, after the reorganization, worked in the Small Business/Self-Employed Division.

CERTIFIED U.S. TAX COURT LITIGATOR

United States Tax Court Practitioner
  • Member of the Bar U.S. Tax Court
  • Guest Lecturer
CPA Federal Tax Practice
  • Former Member of IRS Advisory Council
Charles Read has been in Federal Tax Practice as a CPA (Texas) for over 20 years. He joined the Tax Law Institute as a contributing lecturer in 2015, after he completed the non-attorney admissions and apprenticeship programs. He received the Judicial Certificate of Merit in 2015. Counsel Read guest lectured in non-attorney admissions in 2016 and 2018. He was appointed to the IRS Advisory Council in 2018, where he presently serves as small business wage and investment advisor. He is the IRS Advisory Council's only sitting non-attorney admitted to practice in the U.S. Tax Court. He holds an MBA degree and is an accounting author with publishing credits. He maintains a day-job as President and CEO of a self-owned custom payroll company in Texas, with customers throughout the United States. Mr. Read was educated and twice degreed in accounting and finance (MBA/BBA) at the University of Northern Texas.
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Meet Our Tutorial Support

United States Tax Court
Admissions & Trial Practice Programs

FEDERAL TAX SCHOLAR

Eugene Smith Ph.D.
Visiting Professor of Federal Taxation
  • Currency & Foreign Transactions Scholar
CPA Federal Tax Practice
  • Fmr. U.S. Treasury Special Agent
  • Fmr. IRS Revenue Agent

Eugene Smith is Visiting Professor of Federal Taxation at the Tax Law Institute. He joined with TLI to help administer the Judicial Bar Review for non-attorneys. He will also advise the TLI affiliate, US Tax Court Litigators.org, in matters related to IRS controversies and U.S. Tax Court litigation and settlement. He served as Adjunct Professor of Federal Taxation at St. John's University in New York and Assistant Professor of Federal Taxation at Fairleigh Dickinson University in New Jersey. Professor Smith served previously as both an U.S. Treasury Department Special Agent (Anti-Money Laundering) and IRS Revenue Agent. He is a specialist (Ph.D.) in regards to matters pertaining to the Bank Secrecy Act. The Bank Secrecy Act (BSA), also known as the Currency and Foreign Transactions Reporting Act, is legislation passed by the United States Congress in 1970 that requires U.S. financial institutions to collaborate with the U.S. government in cases of suspected money laundering and fraud. He practices in his offices, Eugene Smith Associates, Inc., situated on Long Island, New York.

NAEA NATIONAL TAX PRACTICE FELLOW

James H. Chapman
IRS Special Enrolled Agent
  • National Tax Practice Fellow at National Tax Practice Institute
Lecturer Emeritus

Mr. Chapman has been approved to practice as an IRS Special Enrolled Agent for almost 15 years. He joined the Tax Law Institute in 2008 to participate in the non-attorney admissions program, after which he joined the Teaching Faculty as lecturer-in-residence (Federal Tax). He remained with TLI for 10 years and retired from lecturing in 2018. He is an expert in Federal tax accountancy. Mr. Chapman served as TLI Federal Tax Representative to the 2014 Judicial Conference of the U.S. Tax Court held at Duke University Law School. He holds the MPA and MA degree from Webster College. Mr. Chapman is presently preparing to retire from tax practice. He is the owner-manager of Advanced Tax Solutions Inc., situated in Winchester VA.

MASTER TUTOR

Janean Kong
IRS Special Enrolled Agent
  • Certified Pre-trial Tax Litigation Specialist
  • State-certified (Hawaii) Tax Strategist
  • Certified Master Tutor

Janean Kong has been approved to practice as IRS Special Enrolled Agent for 10 years. Ms. Kong is certified in pretrial tax litigation by the Tax Law Institute. She joined the US Tax Court Litigators.org, the TLI affiliate, as Research Associate in 2018 to support practitioners who handle small and regular cases in U.S. Tax Court. In addition to those responsibilities, she serves as Master Tutor in non-attorney admissions where she provides tutorial services to bar applicants. She holds State of Hawaii certifications as Tax Strategist and Tax Coach. She earned a Graduate Professional Accounting Certificate from the University of Hawaii. Ms. Kong is the Founder and CEO of her own tax preparation and coaching firm, Smart Tax & Business Solutions, situated in Honolulu, Hawaii.
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Meet Our Bar Sponsor

United States Tax Court
Non-attorney Admissions

BAR APPLICANT SPONSOR

Richard C. Cunha
Trial Attorney
  • Member of the Bar U.S. Tax Court
  • Admitted to the Bar in Commonwealth of Massachusetts

Richard C. Cunha has been in practice as an attorney for over 25 years. He joined the Tax Law Institute in 2012 to study U.S. Tax Court trial practice and procedure. Afterwards, he contributed to legal ethics tutorials as a guest speaker in 2014. He became an admissions' sponsor of non-attorney bar applicants in 2014. Mr. Cunha specializes in representing employees who disclose [whistle blowing] underpayments and fraud of funds in violation of the internal revenue laws. He relies upon TLI to get comprehensive answers to tough tax questions. He will assist in litigation matters during complex cases. Mr. Cunha received his legal education at the New England School of Law. He is an alumnus of Amherst. He practices in his offices in Swansea, MA.
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Meet Our Program Director

United States Tax Court
Admissions & Trial Practice Programs

PROGRAM DIRECTOR

Professor Emeritus Law
IRS Approved Provider of CPE
  • Federal Tax Law (IRC)
  • U.S. Tax Court Trial Practice
  • U.S. Taxation of Intl.Transactions

Michael Stuart is a teaching specialist in U.S. Tax Court litigation practices. His methodological approaches to the resolution of tax controversies have been applied successfully at trial, and in other proceedings, by FATPs who practice in United States Tax Court and United States District Courts throughout the national jurisdiction. He is past coordinator of the educational collaborative between the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. He trained in international financial management and accounting at Fletcher and earned a master's degree in international relations at Harvard, and later served as special consultant in Islamic banking and finance to the University. He was appointed academic dean of law while tenured as a professor of law at The British American Law School in partnership with the University of Cambridge (UK). He had been degreed there with a D. Law, cum laude, and B.Sc. Law, cum laude and had served as the Director of its Islamic Law Institute. The dean of the Southern New England School of Law at Dartmouth Massachusetts had also appointed him visiting lecturer of Islamic banking law, just before the law school rechartered itself as the University of Massachusetts School of Law Dartmouth. Earlier, he sat as a member of a White House domestic policy advisory committee where he was engaged as interim tax policy adviser and position paper writer for the president. After his service, he received an appointment as visiting scholar (public policy) at Yale Law School. As a businessman, he spent 20 years on Wall Street while active as an owner-member of the Real Estate Board of the City of New York. During that time, he helped build 45 million of affordable housing at the height of the NYC homeless crisis as an alumnus of the Yale School of Architecture. He earned his BA, magna cum laude, at Fordham while a U.S. Justice Department LEEP Scholar. He currently volunteers, through American Corporate Partners, as a continuing education and career adviser to U.S. Army returning veterans. He also manages a scholarship fund that supports disabled veterans who show an aptitude to succeed as non-attorney practitioners.


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