Learn Litigation & Trial Practice

2023 PROGRAM COORDINATORS

Michael Stuart J.D. MPA | Director of Litigation Training and Trial Advocacy

Daniel Ng J.D. LL.M. | Associate Director of Litigation Training and Trial Advocacy | Visiting Lecturer in Litigation and Trial Advocacy

Christopher Keleher M.A. M.S. | Program Administrator | Teaching Assistant in Tax Evidence and U.S. Tax Court Rules

What is Tax Law?

Tax law is the body of law governing taxation, including the Internal Revenue Code; rules, regulations, and decisions of the Internal Revenue Service; and judicial decisions interpreting the tax code and rules and regulations. 

2023 USTCP Apprenticeship & Hawaii Federal Tax Clinic 501(c)(3) Pro Bono Program

"The Tax Court Apprenticeship and Student Trial Practice Program in partnership with the Hawaii Federal Tax Clinic is completed after the applicant sits for the bar admission (non-attorney) examination, but before practice begins in U.S. Tax Court. The combined Admission (cost not included here) and Apprenticeship and Student Trial Practice Program may be completed for less than $30,000 USD. 

Included in the program is a detailed discussion of Trial Documents used in Tax Court; Legal Writing for USTCPs; Mock Branerton Conference proceedings; and Litigation Strategies for U.S. Tax Court course.  Regular trials are conducted in the Mock Trial Program.

*Payment Plan: $2,570.71 Deposit then 6 monthly installments of $2,570.71 due on 1st of month.

Practice Area Specialization Courses e.g., Tax Fraud Defense, Partnership and Corporate Tax, and Taxation of Certain International Transactions are not included in the cost of this segment of the litigation training program. 

*The cost of the USTCP Apprenticeship and Student Trial Practice Program is $5,995 USD + $125 registration fee for each session - Spring-Summer-Fall 2023 - includes books and materials, access to digital platform, tutorial services, Mock Trial Program and participation in the Student Trial Practice Program via Hawaii Federal Tax Clinic. Payment Plan is available - $2,570.71 per month - for total of 7 monthly installments. Required deposit $2,570.71 + registration fee of $125 due. Please see 'Courses & Fees' "

This program has admission criteria that must be met. Participation in the admissions segment of the TLI program does not necessarily always lend itself to an automatic apprenticeship. TLI reserves the right to deny an apprenticeship where prior academic performance of bar candidate indicates poor prospects for success. 

2023 TENTATIVE CLASS SCHEDULE: 

Spring-Summer-Fall Session 1 | Case Preparation & Management

Class Meets Every Other Saturday beginning Saturday, May 6, 2023, through Saturday, June 3, 2023, 9 a.m. to 12 p.m. EST | Reading assignments | Guest Speakers

Break

Spring-Summer-Fall Session 2 | Mock Trials: Litigation Strategies in U.S. Tax Court

Class Meets Every Other Saturday, June 17, 2023, through July 15, 2023

9 a.m. to 12 p.m. EST | Reading assignments | Mock Trial Program | Individual instruction given by expert trial practitioners

Break

Spring-Summer-Fall Session 3| Mock Student Trial Practice in U.S. Tax Court Pro Bono Program

Saturday, July 29, 2023, through August 26, 2023. | Reading assignments.

Break

Fall Session of U.S. Tax Court September 2023 thru December 2023 | 501(c)(3) Student Trial Practice in U.S. Tax Court Clinics & Pro Bono Program | 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.  

_______________________________________

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