IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS & CPAs

Tax Law Institute
1717 N Street NW
Washington DC
(202} 800-9230

Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230
Home
The Best Kept Secret...
Guide to Bar Admission
Course Schedule
Pro Bono Program
Tax Law Library
FBI-Vetting
Tax Bar Exam Tips
The Apprenticeship
Volunteerism
Guests | Faculty | Staff
Courses | Fees | Protocol
Practice Areas | Mngt.

Tax Law Institute
1717 N Street NW
Washington DC
(202} 800-9230

Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230
Home
The Best Kept Secret...
Guide to Bar Admission
Course Schedule
Pro Bono Program
Tax Law Library
FBI-Vetting
Tax Bar Exam Tips
The Apprenticeship
Volunteerism
Guests | Faculty | Staff
Courses | Fees | Protocol
Practice Areas | Mngt.
More
  • Home
  • The Best Kept Secret...
  • Guide to Bar Admission
  • Course Schedule
  • Pro Bono Program
  • Tax Law Library
  • FBI-Vetting
  • Tax Bar Exam Tips
  • The Apprenticeship
  • Volunteerism
  • Guests | Faculty | Staff
  • Courses | Fees | Protocol
  • Practice Areas | Mngt.
  • Home
  • The Best Kept Secret...
  • Guide to Bar Admission
  • Course Schedule
  • Pro Bono Program
  • Tax Law Library
  • FBI-Vetting
  • Tax Bar Exam Tips
  • The Apprenticeship
  • Volunteerism
  • Guests | Faculty | Staff
  • Courses | Fees | Protocol
  • Practice Areas | Mngt.

2027 Tax Bar PrepREPERATION

Learn by doing | Join our Pro Bono Program

MeeT LOUIS TERRERO CPA | U.S. Tax Court APPRENTICE 2025-2027

  • Louis Terrero CPA  (pictured) signed-up for the Comprehensive Pre-Exam Tax Bar Review in summer 2025 and will sit for the Tax Bar Exam during the 2025 Testing Cycle. He then signed on to become an U.S. Tax Court Apprentice 2026-2027, which would include him as an authorized student rep and practitioner in the Pro Bono Practice at the Honolulu U.S. Tax Court, on behalf of the free tax clinic in Hawai'i. He anticipates that he has a 50-50% chance to pass so he is prepared to continue his studies at the Tax Law Institute as an Apprentice, and believes to do so should further increase his successful performance during the next administration of the Exam in November 2027. And, if he's right then his approval to practice (licensure) and formal legal training will help him to establish a lucrative Federal Tax Litigation Practice to augment his current CPA Practice. 


Nevertheless, like you, he shares the some concerns and anxieties over the upcoming November 2027 Tax Bar Examination. 

Here is what you need to know to prepare yourself for the bar exam

The 2027 Tax Bar Exam

 

  • The next Tax Court Bar Examination will be administered electronically during four hours on a date certain in November 2027 (TBA by the Tax Court), using the ExamSoft platform. Bar applicants must go online to fill out the application on a date certain in July 2027, TBA by the Tax Court. Tax practitioners must submit their application no later than a date certain in September 2027, TBA by the Tax Court. Please reference the 2023 press release here to learn more about the process. We will update this announcement when the Tax Court re-publishes it for the 2027 Exam.
  • A minimum of one (1) year of preparation is the recommended amount of time bar applicants should allow to have even the remote chance of passing the examination. A longer preparation time usually translates into higher scores on the individual sections. Applicants may sit for the 2027 Tax Bar Examination from anywhere in the world, but their computer's VPN must be in compliance with Exam=Soft guidelines. 


Tax Bar Exam Results


  • Although administered electronically, test results will not be disseminated until late April/early May 2027. 
  • If you pass, then you'll receive a congratulatory letter via U.S. Postal Service with a printed link to a pdf. application, practitioner's oath form, and a third link that will direct you to a government contractor's website to pay the bar admission fee. Otherwise, you will receive a letter that says you didn't pass, in which case, you should write to the Office of Admissions to request a copy of your exam answer sheets and scores to see what you did wrong. Doing so will help to better prepare you to retake the test. Lastly, if you are interested in the statistics surrounding how many CPAs and EAs take the bar exam and what their passing rates are then click here. 



2027 Tax Court Bar Prep


Our 2026-2027 Tax Bar Preparation courses are as follows:


  • Federal Tax Procedure
  • Internal Revenue Code | Federal Taxation
  • Tax Evidence
  • U.S. Tax Rules of Practice and Procedure
  • Legal Ethics
  • Caselaw


►Financing Available



 2026-2027 Course Schedule (Subject to Change)


To facilitate your bar preparation calendar, please take notice of the course schedule below.


  • Orientation will occur on Saturday, January 10, 2026


  •  IRC Sections/Federal Taxation  course will begin on Saturday, January 17, 2026 and conclude on Saturday, March 7, 2026.


Break


  • Federal Tax Procedure course will begin on Saturday, May 9, 2026 and conclude on Saturday, June 27, 2026.


Break


  • U.S. Tax Court Rules of Practice and Procedure will begin on Saturday, September 19, 2026   and conclude on Saturday, November 10 , 2026.


Break


  • Tax Evidence will begin on Saturday, January 9, 2027 and conclude on Saturday, March 6, 2027 


Break


  • Case Law will begin on Saturday, May 16, 2027 and conclude on Saturday, June 26, 2027.

                   

Break


  • Legal Ethics will begin on Saturday, September 11, 2027 - All day.


Break


  • Audio-Video Comprehensive Pre-Exam Tax Bar Review will begin Saturday, September 18, 2027 and conclude on Saturday, October 30, 2027.


  • The 2027 U.S. Tax Court Bar Examination will be administered by ExamSoft in November 2027, date to be announced in June 2027.



CAVEAT


 If you are a first-time or repeat test-taker, don't fool yourself. You will need a minimum of one (1) year to prepare, otherwise you reduce your chances of passing the 20257bar exam by 50%. If you decide to begin your preparation after the 2027 Tax Season then you should plan to devote no less than 5-6 hours per day studying with a structured preparation program. Here are the statistics for the  pass rates since 2000. At least half of the applicants were not taking the exam for the first time. Click here. 


See course descriptions below. 

2027 Tax Bar Examination Topics

IRC SECTIONS | FEDERAL TAXATION

IRC SECTIONS | FEDERAL TAXATION

IRC SECTIONS | FEDERAL TAXATION

Internal Revenue Code Sections

  • Sign-up for our comprehensive course which includes our newest regimen that covers the IRC sections that gives rise to questions that often appear on the Tax Court bar exam. Presented by our resident Tax Litigation Counsel Jeffrey Thompson E.A.. This course is an absolute requirement if one wants to pass the 2027 Tax bar Examination.


  • Purchase this book from Thomson Reuters. The entire Federal Tax Code, and its complete history, is at your fingertips with the Complete Internal Revenue Code This convenient, easy-to-use volume provides you with the complete legislative history and a comprehensive topic index to speed your tax research. Cautions from the editorial experts provide you with key information about special rules and effective dates needed to properly apply the Code Section. The Complete Internal Revenue Code includes all legislative changes up to its publication date, providing you with a complete history of all amendments affecting a Code Section.


  • The Complete Internal Revenue Code provides quick access to the information you need with:


  • Complete history reflecting all substantive and technical amendments back to the Codification of the 1954 Code;


  • Effective Date Cautions and Special Rules Cautions to ensure you have all the precise information at your fingertips;


  • Deep Cite Running heads and Detailed Topical Running heads to  aid your research;


  • Complete Topic Index with more than 20,500 entries to help you get to your answer quickly;


  • Basic course material include a digital copy of Title 26 of the U.S. Code and related materials.


Fee $2195  


Awards 20 CE credits

FEDERAL TAX PROCEDURE

IRC SECTIONS | FEDERAL TAXATION

IRC SECTIONS | FEDERAL TAXATION

Federal Tax Procedure

  • Federal Tax Procedure is taught by U.S. Tax Court legal scholar, Professor Emeritus Michael Stuart. It is an absolute requirement for any EA, CPA or JD who will take the 2027 Tax Bar Examination. The white paper and related materials contain discussion, relevant Code Sections, and certain case law designed to encourage United States Tax Court Practitioner-applicants to think about the Tax Procedure process. It is essential reading to prepare for the  upcoming Tax bar examination. CPAs and  EAs may find it to be an excellent review of subject matter they have not seen since they prepared for the SEE and accountancy examinations that qualified them for approval to practice before the IRS and/or meet requirements of State Accountancy Boards. 


  • It also is a great preparatory tool for the 2027 Tax Court Bar Exam. Author, Jack Townsend, eminent scholar, law professor and tax litigator, may continue to be an occasional guest speaker at the Tax Law Institute. Listen to his most recent discussion posted in real-time on the homepage of this website. The content of his white paper, Federal Tax Procedure, is believed to be the foundation of the the U.S. Tax Court bar examinations. 


  • Basic digital course materials include digital copy of free white paper, Federal Tax Procedure. 


Fee $2195


Awards 30 CE credits

 

RS7E4-T-00051-24-O 

TAX COURT RULES

IRC SECTIONS | FEDERAL TAXATION

U.S. Tax Court Rules of Practice and Procedure

  • You must master these Tax Court Rules and commit them to memory. You do not want to waste time looking them up. We will show you how they are logical and straight-forward and often string together. If you master these rules, you will gain a better understanding of Evidence and the Substantive Tax Law that give rise to Tax Court jurisdiction and more. 


  • Basic course materials include digital copy of U.S. Tax Court Rules of Practice and Procedure.


Fee $1195

CASE LAW

Memorandum Decisions of the U.S. Tax Court

  • According to Professors Chapman, Carpenter and Stuart, the Substantive Tax section is purported to be the most problematic of all the exam parts, and it is now even more difficult. It is  by far, the part most EAs and CPAs think they know because it deals mostly with Federal taxes; however, it is the one section they usually fail. One thing for sure, it is comprehensive! It covers all manner of Federal tax procedure, IRC sections, and recent caselaw.


  • And, it  has become much more theoretical, requiring the test-taker to explain his/her understanding of the legal applications of the IRC. It is worth 40% of the overall grade. Our emphasis when preparing applicants for the 2025 bar exam is to teach how to answer test questions using a a three-prong methodology derived from experiences shared by successful and unsuccessful test-takers. 


  • Whereas in the past, we relied heavily on rote review of prior exam questions and model answers, we now integrate our class discussions and teach 3 separate courses - Federal Tax Procedure + IRC Section Review + Case Law. And we utilize recently-FBI-vetted USTCPs  who passed the 2023 bar exam along with unsuccessful test-takers who missed passing by several points. From them we can learn about the challenges they faced and the mistakes they made. They share copies of their failed exams (redacted) retrieved from the Tax Court and walk-through the questions that in hindsight, they realize they answered incorrectly. 


  • We devote time to subject matter that we know applicants should know, such as the legal interpretation and application of the tax regulations as they are defined in the Code. Lastly, we take a deep-dive into precedential caselaw, and recent published opinions. We review the basic tenets of individual, corporate, partnership, gift and estate tax. 


  • We also cover Tax Court jurisdiction, the Statutory Notice of Deficiency, and the Petition for Redetermination. We remind the novice test-taker, in case they haven't heard, that there were numerous one-point questions on the 2023 exam that spoke to these topics. Lastly, we tell test-takers that it would be prudent to visit the U.S. Tax Court website regularly and read no fewer than 3-4 published opinions every week. 


  • Basic course materials include a digital copy of Title 26 of the U.S. Code, published U.S. Tax Court opinions and cases, U.S. Tax Court bar examination questions and suggested answers for Testing Cycles 2021 and 2023, and handouts pertaining to individual, partnership, corporate, gift, trust and estate tax matters, etc. 


Fee $1595

TAX EVIDENCE

Tax Evidence

  • Mila Moraru, Legal Scholar, and Professor Michael Stuart offer the following advice: Do not waste your time focusing your attention on the entire FRE. Purchase this book from the American Bar Association and sign-up for our Comprehensive Review that covers the course on Tax Evidence. You must learn which rules among the many found in the FRE are applicable to Tax Court practice and how and when to use them. Tax Evidence is tricky so it must be presented in such a way so that the relationships between these rules are made clear. This is a course of study in which one should proceed cautiously and carefully. If you do not learn how to read a Rule then you could be taken down a rabbit hole of legal reasoning and do poorly on the exam. 


  • This course is taught by a law professor and legal scholar, assisted by an USTCPs with input from unsuccessful 2023 and 2025 test-takers who received high scores on the Evidence section of the exam.


  • Basic course material include a free digital copy of the late Joni D. Larson's first edition of A Practitioner's Guide to Tax Evidence.




Fee $1195

LEGAL ETHICS

Model Rules of Professional Conduct

  • Even though Legal Ethics is worth just 10% of the overall grade, applicants fail this section because they don't take the time to truly learn the rules and their relationship to each other. What you may assume to be true about what a lawyer (in our case, a United States Tax Court Practitioner) is allowed to do and not do is going to be most likely incorrect. These are very strict rules that came about after Watergate when the country learned that even the nation's top public official, who also happened to be an attorney, was in fact not above reproach. Quick tip. You must learn these rules in the order in which they are presented. Do not make the mistake of glossing over them individually. In the end, you could flunk the section and the exam. 


  • Basic materials include a digital copy of the ABA Model Rules of Professional Conduct


Fee $1195

Tax Litigation Clinic | Tax Law Institute Pro Bono

Volunteer

The Tax Law Institute at Washington, DC

1717 N Street NW Washington, DC 20036

(202) 800-9230

Copyright © 2001-2025 Tax Law Institute Inc.- United States Tax Court Practitioners & Tax Attorneys. We also provide Pro Bono Legal Services and Legal Educators of Federally-Authorized Tax Professionals - All Rights Reserved. The Tax Law Institute is an IRS Approved Provider of Continuing Education (CE), RS7E4, in Federal Tax Law and Tax Bar and Trial Preparation. 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. 

Pro Bono Student Practice

Begin January 10, 2026 Tax Bar Preparation and Apprenticeship Program. Learn how to build a winning Federal Tax Litigation Practice. Participate remotely and in-person in docketed cases in U.S. Tax Court as a pro bono student rep. Work with attorneys from IRS appeals and chief counsel's office. Attend hearings with attorneys of the IRS Independent Office. Go before judges and advocate to protect low-income taxpayer-clients at the free tax clinic we support. Learn by doing. Pass the bar. Get your approval to practice as a USCTP and gain valuable courtroom experience as a student tax litigator. 

Learn more

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