The John F. Dean Apprenticeship for U.S. Tax Court trial Practice

... to ensure that everyone gets the attention they deserve

The John F. Dean Apprenticeship for U.S. Tax Court Trial Practice

• Traditional law school apprenticeships take a minimum of four (4) years to complete in any of the 4 states where an individual is allowed 'to read' the law under the supervision of a seasoned licensed attorney or judge. Afterwards, an individual is allowed to sit for the respective state bar examination. Whereas individuals who pass the Tax Court bar exam and then hang out their shingle to begin practice as a legal representative are in fact going into a courtroom with no formal legal training. 

• The John F. Dean Apprenticeship for U.S. Tax Court Trial Practice is a rolling admissions program that speaks to the mission of the United States Tax Court, a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service. The objective of the apprenticeship is to convey to future federal tax litigators that the Court is committed to providing taxpayers, most of whom are self-represented, with a reasonable opportunity to appear before the Court, with as little inconvenience and expense as is practicable. And that the Court is also committed to providing an accessible judicial forum with simplified procedures for disputes involving $50,000 or less. 

• Nevertheless, we recognize that sometimes taxpayers choose not to go-it-alone and often prefer to be represented. And many believe they can neither afford nor do they want to retain a licensed tax attorney who may or may not be the appropriate talent to address their concerns. So, they turn to their CPA or enrolled agent who prepared their tax returns. When those tax professionals are hired they are often our graduates who have been trained in both tax accounting and the tax law.  

• United States Tax Court Practitioners should not be mistaken for the cheap alternative to hiring a tax attorney. If you haven't yet read the 'The Best Kept Secret' then do so now. Their unique skills in tax accounting, auditing, tax law and litigation and trial practice make them a rare find whose fees fall with range of $275-$650 per hour.

• Our Apprenticeship | Federal Tax Litigation Program is designed for both the socially-conscious and the ambitious tax professional. There is a great opportunity to reap substantial fees and also perform a public service. Either/or, it depends entirely on you as to  what uses you make of the training we provide. 

Structure

• The courtroom-student trial practice component of the apprenticeship occurs during the Fall, Winter and Spring Trial Sessions of the U.S. Tax Court (however, classes are also convened during the summer months). Each apprentice is assigned to assist at the free tax clinic we support. They work under the supervision of a USTCP soon after they begin the program. The apprentice gets a real-world experience surrounding their studies at TLI. It is an exciting activity and offers early insight into what a career as a USTCP aka Tax Litigation Counsel is actually like. The apprentice works remotely with both  low-income (pro bono) and non-qualified clients who have docketed cases in U.S. Tax Court. Look to the green sheets at https://www.ustaxcourt.gov/trial_sessions.html for the schedule of calendar call dates when the Tax Court convenes in various cities during 2024 and 2025.

Who Should Apply?

• The Apprenticeship is best suited for federally authorized tax practitioners (CPAs and EAs) who want to pass the 2025 Tax Bar Examination and guarantee themselves a high-paying career in federal tax litigation. First-time test-takers, repeat test-takers and newly-admitted USTCPs are ideal candidates. 

Nature of the Apprenticeship

• The Apprenticeship takes on the judicial approach to provide guidance for future tax court litigators as proposed by a former Tax Court judge, who shaped our litigation and trial practice program at its inception. 

• It begins with a comprehensive review of Federal Tax Procedure and the Internal Revenue Code (IRC). 

• Next, we address the first rules of practice - getting paid and not getting sued! So, we consider, in detail, how to Manage Client Expectations and Structure Fees, including advice about the do's and don't when writing the retainer agreement or engagement letter. Then we move on to discuss Malpractice Insurance and Legal Liability of United States Tax Court Practitioners and the ethical rules of conduct, including the pitfalls of court-imposed sanctions.

• Next, we breakout the Statutory Notice of Deficiency aka NOD and discuss what constitutes due diligence. 

• We then take a close look at the legislative explanations for Tax Court Jurisdiction over various actions and practice writing the Petition (initial pleading).

• We then enter into a discussion about the IRS  independent Office of Appeals, but from a perspective unfamiliar to the CPA and EA bar candidate - that of a tax litigator negotiating with a government attorney. 

• Next, we turn our attention to informal discovery and enact a mock Branerton Conference, after which we will engage in various negotiation tactics to attempt a Settlement (over trial) and then write the Stipulation. 

• Afterwards, we start an in-depth examination of the use and preparation of Trial Document that get you the information you need to prosecute your case. This process is known as Formal Discovery (Pre-Trial Motions, Interrogatories and Depositions).

• We will then start to perfect skill sets to prepare lawyerly Legal Writing and Document Preparation, formatted with a goal to create professionally-styled pre-trial submissions. Please remember that Tax Court proceedings are document-driven. Preparation and research take the litigator to the half-way point. The trial serves to present the evidentiary information and have it admitted into the record. The judge will then reach a decision based upon the preponderance of the evidence standard.

•  Finally, we will get to the most exciting segment of the course that begins with analytical discussions of Litigation Strategies for U.S. Tax Court. Here, we develop sound written and oral legal arguments based upon selected case scenarios which the USTCP can employ before, at and after Trial and Case  Presentation. We end these discussions after listening to a top tax litigator, who is invited to describe his/her experiences with the Tax Court. 

• Lastly, we will address Post-Trial Matters, i.e. Post-Trial Briefs, Opinions, Decisions, Post-Trial Motions and Appeals. Be aware that in U.S. Tax Court a case can turn on a well-written and persuasive Post-Trial Brief. This is where the evidence admitted into the record at trial is re-presented so the judge can make a final ruling. It is the last opportunity for the litigator to influence the Court through the use of post-trial motions.

Mock Hearings & Trials

• Under the supervision of the Teaching Faculty, a visiting retired Tax Court judge and a seasoned tax litigator, precedential cases will be selected and re-enacted in hearing and trial format. The apprentice will take on the persona of tax litigation counsel, government attorney, IRS representative, witness and taxpayer during the acclaimed Mock Trial Program. The apprentice gets an opportunity to apply what they learn and to perfect their skills before, during and after they are assigned to assist tax clinic staff and taxpayer-clients, under the supervision of participating USTCPs engaged with the U.S. Tax Court Clinical, Student Practice and Calendar Call Program.

*Payment Plan: Deposit + Monthly installments from date of enrollment + Surcharge

Specialization Courses | $4,995

1. Tax Fraud Defense 
2. Partnership and Corporate Tax
3. Small Business Development, Management & Taxation
4. Nonprofit Organizational Development, Management & Finance
5. Medical Practice and Healthcare Taxation
6. Entertainment and Sports Management Taxation
7. Taxation of Certain International Transactions 

• The specialization courses are not included in the cost of the Apprenticeship Program.

Cost

• The cost of the Apprenticeship is $27,995.00. That's $9,331.67 USD + 10% surcharge per trial session (3 sessions). Does not Include cost for prerequisite courses: IRC and Federal Tax Procedure.

►Financing Available

Caveat

• Please note that the program has strict admission criteria that must be met. Participation in the Tax Bar Prep does not necessarily lend itself to apprenticeship and student trial practice. TLI reserves the right to deny admission to the Apprenticeship and Trial Practice Program, where academic performance of the applicant indicates poor prospects for future litigation and trial practice success. Similarly, a reserved right exist to dismiss from the Apprenticeship and Trial Practice Program any person whom the Teaching Faculty deems is out of compliance with the tenets of the training goals and objectives.

Teaching Faculty

Louis B. Carpenter III CPA CFP USTCP

• Assistant Professor of Federal Tax Practice
• Tax Litigation Counsel, Hawai'i Federal Tax Clinic on O'ahu
• Registered Coordinator, U.S. Tax Court Clinical, Student Practice and Calendar Call Program
• Pro Bono Supervisor, Tax Litigation Clinic at the Tax Law Institute at Washington DC
• Director, Hawai'i Federal Tax Clinic on O'ahu

James H. Chapman EA MPA MA

• Associate Professor of Federal Tax Research & Practice
• Chair of the Board of Directors, Hawai'i Federal Tax Clinic on O'ahu

Serina Moy EA

• 2024-2025 Resident Scholar 
• Senior Lecturer in IRC Section Analysis & Federal Tax Practice

Daniel Ng J.D. LL.M.

• 2024-2025 Litigation & Case Law Specialist
• Interim Director, Hawai'i Federal Tax Clinic on O'ahu

Michael Jerome Stuart J.D. MPA

• Professor Emeritus
• The John F. Dean Professor of Tax Court Litigation & U.S. Tax Court Trial Practice at the Tax Law Institute at Washington DC
• Director, Tax Law Institute at Washington DC
• President, Hawai'i Federal Tax Clinic on O'ahu
• Approved Provider of Continuing Education, IRS Office of Professional Responsibility

Guest lecturers are invited to speak as well. 

• Below is the current Apprenticeship program schedule for the 2024-2025 Testing Cycle

Class Schedule: 2025

• Winter 2025 | Session 1 | Case Preparation & Management
• Classes meet every Saturday | 90-120 minutes | Reading assignments | Discussions

Break

• Spring 2025 | Session 2 | Mock Trials: Litigation Strategies in U.S. Tax Court
• Class meets every Saturday | 90-120 minutes | Reading assignments | Mock Trial Program | Individual instruction given by expert trial practitioners

Break

• Fall 2025 | Session 3 | Mock Trial Practice in U.S. Tax Court. 
• Classes meet every Saturday | 90-120 minutes | Reading assignments.  In accordance with remote calendar of U.S. Tax Court | Documents preparation | Trial Practice | Oral Argument | Under oversight of participating counsels.

All remote classes and video conferencing convene in TLI Virtual Conference Room and break every 50 minutes.

*This guide provides resources about the Court's Zoomgov remote proceedings.  Click here.

LITIGATING IN TAX COURT

1. The Decision to Litigate

     a.  Performing Due Diligence: The Statutory Notice of Deficiency

     b.  Taxpayers' options

     c.  Exhausting All Remedies with IRS

2. Eligibility to Represent a Petitioner

     a. Admission in Good Standing

     b. Skills and Training

3. Managing Client Expectations

     a. Fee Structuring

     b. Expense Predictions

     c. Client and Practitioner Expectations

Trial Documents

          Statutory Notice of Deficiency

          Application for Admission to Practice (Attorneys)

PART 1

TAX COURT JURISDICTION

4. Determining Tax Court Jurisdiction Over Actions for Declaratory Relief

     a. Section 7428 Actions

     b. Section 7476 Actions

     c. Section 7477 Actions

     d. Section 7478 Actions

     e. Section 7479 Actions

     f. Section 6234 Actions

5. Determining Tax Court Jurisdiction Over Other Actions

     a. Section 6015 Actions

     b. Section 7436 Actions

     c. Tax Court Rule 240

     d. Section 6512(b) Actions

     e. Other Actions

PART 2

6. PLEADINGS

General Forms of All Pleadings

     a. Allowable Pleadings and Privacy Protections

     b. Purpose of pleadings

     c. Caption and signature

     d. Form and style

     e. Service of pleadings

7. Petition

     a. Time for filing

     b. How to file

     c. Filing fees

     d. Content of petition

8. Answer

     a. Time for filing

     b. Content of answer

9. Reply

     a. When a reply is required

     b. Content of a reply and time for filing

10. Small Case Procedures

     a. Purpose

     b. Pleadings

11. Amended and Supplemental Pleadings

     a. Time for amendments

     b. Amending pleadings to conform to evidence presented at trial

     c.  Supplemental pleadings

12. Joinder of Issues

     a. Case is "At Issue"

Trial Documents

          Certificate of Service

          Motion to Waive Filing Fee

          Designation of Place of Trial

          Sample Petitions

          Sample Answer in response to Comprehensive Petition

          S Case Procedure

          Deficiency Petition

          Request for Designation of Place of Trial

          SFR Petition

          Brief for Petitioner

          Opening Brief of Respondent

         Reply Brief for Petitioner

         T.C. Memo 2006-04

         Sample Ownership Disclosure Statement

PART 3

13. PRETRIAL MOTIONS

General Motions and Content of Motions

     a. Purpose of pretrial motions

     b. Form and style

     c. Jurisdictional  motions

     d. Motions regarding the pleadings

     e. Motions to dispose of case without trial

     f. Motions relating to calendared cases

Trial Documents

          Motion for Judgement on the Pleadings

          Petitioner's Motion for Summary Judgment

          Motion to Consolidate

         Motion for Continuance From Trial Session

         Motion for Leave to File a Response to Objection to Motion for Summary Judgment

PART 4

14. DISCOVERY

Informal Approach - Timeframe

     a. Informal discovery process

     b. Timeframe for discovery

Formal Discovery Procedures

     a. In general

     b. Permissible scope of discovery requests

     c. Formal discovery methods

     d. On-going duty to supplement responses

     e. Protective orders and enforcement of discovery tools

Strategies for the Practitioner to Limit Discovery Responses

     a. Analyze requests carefully and narrowly

     b. Assert privilege

     c. Seek a protective order

Trial Documents

          Sample Branerton Letter

          Respondent's Interrogatories to Petitioners

          Respondent's Request for Production of Documents

          Respondent's Request for Admissions

          Motion for Protective Order

PART 5

15. PRETRIAL NEGOTIATIONS

Dispute Resolutions Options

     a. Referral to appeals

     b. Settlement negotiations with Counsel attorney

     c. Mediation

     d. Arbitration

Stipulation of Facts

     a. Duty to stipulate

     b. Form and filing

Trial Documents

          Stipulation of Settled Issues

          Model Agreement to Mediate

          Joint Motion for Voluntary Binding Arbitration 

          Stipulation of Facts

PART 6

16. TRIAL PREPARATION AND PRESENTATION OF CASE

General Considerations

     a. Burden of Proof

     b. Evidence

     c. Expert witness

     d. Entry of appearance and court etiquette

Preparing for Trial

     a. Pretrial memoranda

     b. Calendar call 

Presenting the Case

     a. Opening statement

     b. Offering stipulation of facts into evidence

      c. Presentation of petitioner's case

      d. Presentation of respondent's case

      e. Closing statement

Trial Documents

         Trial Memorandum for Petitioner

         Respondent's Motion for Extension of Time to File Stipulation and Decision Documents

          Expert Witness Report

          Motion in Limine

          Limited Entry of Appearance

PART 7

17. POST TRIAL MATTERS: BRIEFS, OPINIONS, DECISIONS, AND MOTIONS

Post-Trial Formal Briefs

     a. Timing and order for filing

     b. Form and content

Post-Trial Informal Briefs

     a. Informal briefs generally

Repots, Opinions and Decisions

     a. Introduction

     b. Reports

     c. Opinions

     d. Decisions

     e. Tax Court Rule 155 computation

     f. Date of decision

Post-Trial Motions

     a, Motion for reconsideration of findings or opinion

     b.  Motion to vacate or revise decision 

Trial Documents

         Brief for Petitioner

         Reply Brief for Petitioner

         Decision

         Motion for Reconsideration

PART 8

APPEALS

Decision to Appeal

     b.  The petitioner

     b.  The Government

Perfection of an Appeal

     a. Notice of appeal

     b. Standard of appeal

     c. Venue for appeal

     d. Form of appeal

     e. Bond to stay assessment and collection of tax

     f. Appeal to the U.S. Supreme Court

Finality of Tax Court Decision

     a. Rules of Finality

Trial Documents

          United States Tax Court Forms

          Form 2 - Notice of Appeals to a Court of from a Decision of the United States Tax Court

PART 9

SPECIAL MATTERS

Small Tax Court

     a.  Small tax case procedure

Collection Due Process

     a.  Collection due process

     b. Purpose of I.R.C. section 6320

     c. Appeals consideration

     d. I.R.C. section 6320, notice and opportunity for hearing upon filing of notice of lien/requirements of notice

      e. I.R.C. section 6330, notice and opportunity for hearing before levy

Short Discussion Topics

     Combined Notice

      Notice Rules

     Requirements of notice

     Right to CDP hearing

     Conduct of CDP hearings

     Matters Considered ate CDP hearings

     Liabilities not subject to deficiency procedures

     Judicial Review of CDP hearing

     Jurisdiction

     New issues

     Recent case law

     Statute suspension

     Standard of review by the Court

     Effect of request for judicial review on statute of limitation

     Tax Court rules

     CDP hearing record

Spousal Defenses

     Innocent spouse relief

     Relief easier under I.R.C. section 6015

     I.R.C. section 6015 relief

     Knowledge

      I.R.C. section 6015(c), election of separate liability

      Knowledge of the source of an erroneous item

      Divorced, separated or living apart

      Time deadline

      I.R.C. section 6015(f), equitable liability

      Revenue Procedure 2013-34

     Eligibility to be considered for equitable relief

      Circumstances under which the Service will make streamlined determinations granting equitable relief under I.R.C. sections 66(c) and 6015 (f)

      Limitations

     Refunds

     The Tax Court review in "Stand Alone" petition

     Distinction between should have known and actually knew gives rise to I.R.C. section 6015(c) relief

     Nonelecting spouse entitled to challenge grant of innocent spouse relief to former wife

     Nonelecting ex-spouse may intervene in deficiency case where other spouse is claiming section 6016 relief 

    "Item Giving Rise to Deficiency" in omitted income case disputed