IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS, CPAs, Ph.Ds.& JDs
IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS, CPAs, Ph.Ds.& JDs
2023 USTCP Apprenticeship & 501(c)(3) Hawaii Federal Tax Clinic Pro Bono Program
"The USTCP Apprenticeship and Student Trial Practice Program in partnership with the Hawaii Federal Tax Clinic is completed, usually, after the applicant sits for the bar admission (non-attorney) examination, but before individual practice begins in U.S. Tax Court. Here, at the Tax Law Institute, we encourage bar applicants to begin the apprenticeship immediately after they conclude their bar preparation, and before taking the bar exam. Doing so provides perspective. 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 courses. Regular trials are conducted in the Mock Trial Program. Legal information provided by LexisNexis.
*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 academic performance of bar candidate indicates poor prospects for success. You must contact us before you can be admitted.
2023 PROGRAM COORDINATORS
Michael Stuart J.D. MPA | Director of Litigation Training & Trial Practice
Daniel Ng J.D. LL.M. | Associate Director of Litigation Training & Trial Practice | Visiting Lecturer in Litigation & Trial Advocacy
Christopher Keleher M.L.S. MST | Program Administrator | Teaching Assistant in Tax Evidence & U.S. Tax Court Rules
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
Copyright © 2001-2023 Tax Law Institute Inc. - All Rights Reserved. The Tax Law Institute is an IRS Approved Provider of Continuing Professional Education (CPE), RS7E4, in Federal Tax Law and U.S. Tax Court Litigation and Trial Practice. TLI is approved to prepare federally-authorized tax professionals who may claim the federally authorized tax practitioner privilege. Under the law, the term "federally authorized tax practitioner" (FATP) means an individual authorized under Federal law to practice before the Internal Revenue Service where the practice is subject to Federal regulation under 31 U.S.C. § 330. The Tax Law Institute has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 C.F.R., § 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Send mail to - Registered Agents Inc. for the Tax Law Institute Inc. - 1717 N Street, N.W., Ste. 1, Washington, D.C. 20036. Telephone +1.202.403.0599.
Requirements For Participation in the United States Tax Court Clinical, Student Practice & Calendar Call Program by Nonacademic Clinics
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