Courses | Fees | Protocol

United States Tax Court Practitioner Defined

A United States Tax Court Practitioner aka Tax Litigation Counsel, is a qualified non-attorney, typically an IRS-approved tax professional, e.g., a CPA or EA, who has passed a rigorous bar examination, received litigation training, and been vetted by the Court and admitted to practice exclusively in and before the United States Tax Court. They provide attorney-equivalent representation in tax litigation. They are authorized legal practitioners before the U.S. Tax Court. They represent taxpayers - individuals, partnerships, corporations, estates and trusts - during legal proceedings held in U.S. Tax Court. Because of their highly specialized tax accounting skills, litigation training, and stringent IRS approval and practice requirements, tax clients often choose USTCPs over tax attorneys to handle deficiency matters, civil fraud offenses, and other complex tax controversies that migrate into U.S. Tax Court. 

2026-2027 Tax Bar Preparation Program

This Tax Bar Preparation Program may be repeated free of charge during the Testing Cycle that follows your first unsuccessful attempt to pass the U.S. Tax Court Bar Examination. This policy does NOT apply to the Comprehensive Pre-Exam Review course. 

• Cost: $11,765
• Orientation to Tax Bar Examinations Administered by ExamSoft - No Fee
• Substantive Tax | Federal Tax Procedure - $2195
• Substantive Tax | Internal Revenue Code (IRC) - $2195
• Substantive Tax | Federal Taxation - $2195
• Substantive Tax | Caselaw - $1595 
• Tax Evidence aka Federal Rules of Evidence - $1195
• Legal Ethics:  ABA Model Rules of Professional Conduct - $1195
• U.S. Tax Court Rules of Practice and Procedure  - $1195

2027 Comprehensive Pre-Tax Bar Examination Review

• Cost: $4,995
• 2021, 2023 and 2025 Tax Bar Examinations Q & A
• Federal Tax Procedure Review
• IRC Sections and Federal Taxation Review
• U.S. Tax Court Rules of Practice and Procedure Review
• FRE as Applied in the Tax Court Review
• Case Law Review
• Legal Ethics | Model Rules of Professional Responsibility Review

2026-2027 Self-Instructive Tax Law Library

• Cost: $4,995 
• 2026-2027 Self-Instructive Tax Law Library (includes corporate, partnership, gift, estate a code section review, recent case law, tax evidence, rules of practice and procedure, legal ethics, and USTCP-Designates prepared 2021, 2023, and 2025 exam questions with model answers, quizzes and TLI Teaching Faculty and much, much more.

Additional Expenses

• 2026-2027 Workshops (when and where applicable) (Free)
• 2026-2027 Tax Bar Tutorial Services (Free)
• 2026-2027 Gleim Foundational Program (charges vary)
• Registration fee is $250 for Apprenticeship and $125 for Tax Bar Prep

2026-2027 Expenses for The John F. Dean Apprenticeship

• 2026-2027 The John F. Dean Apprenticeship for Litigation and U.S. Tax Court Trial Practice - $29,995 less required deposit of 25% or $7,498.75
• Specialization Course fee - $4995
• Pro Bono Practice (Requires a Free Clinic Contribution Fee of $1,000)
• Self-Instructive Tax Law Library Access - $4995
• Textbook purchase - $1717
• TLI Litigation Services Internship fee - $2500 
• Pro Bono | Free Clinic Contribution fee - $1,000

2026-2027 Course of Study for The John F. Dean Apprenticeship

• Representation Before the U.S. Tax Court
• Trial Documents (Pleadings, Motions, Depositions and Briefs)
• Legal Writing + Oral Argument
• Mock Branerton Conference
• Mock Trials: Litigation Strategies in U.S. Tax Court 

Specializations: Practice Area Courses (Treatise not included)

• Corporate and Partnership Tax - $4995
• Taxation of Certain International Transactions - $4995
• Tax Fraud Defense - $4995
• Nonprofit Organizational Development and Finance (LITCs) - $4995 
• Small Business Taxation
• Entertainment and Sports Management Taxation

Additional Fees

• ​​​​​​​​​​​​​​​​​​​​Late fees imposed after due date | $100 per day for 5 days, then dismissal for nonpayment
• $500 reinstatement fee after dismissal for nonpayment + arrears
• Financing @ 10% surcharge
• Gleim Foundational Tax Program - Fee Determined by Gleim
• Certificate processing, printing and mailing - $500

Scholarships

• The Joni D. Larson Memorial Scholarship is a financial assistance award of $5000 to defray the cost of the Combined Tax Bar Preparation and Apprenticeship Program. One award may be presented during each Testing Cycle. 

• The John F. Dean Scholarship is a financial assistance award of $5,000 to defray the cost of the Combined Tax Bar Preparation and Apprenticeship Program. One award may be presented during each Testing Cycle. 

►Total Costs for the Tax Bar Prep & Apprenticeship are $64,176.20

► Additional instructional and tutorial support and personal coaching is provided by the Teaching Faculty at the Tax Law Institute. These services carry no additional charges. All courses are registered with the IRS. Course compliance is required, and deviation may lead to dismissal. 

►The 'Kelly-Clause' is inserted into all enrollment agreements to remind applicants not to sign up for courses they cannot afford. Chargebacks after the applicant has participated in conference services are treated as acts of fraud and theft of services, in accordance with federal and state civil statutes, and such actions are prosecuted accordingly.  

Payment Methods

• Visa
• Mastercard
• American Express
• Discover
• Wire Transfers Accepted for Total Tuition Prepayment Only
• We DO NOT ACCEPT PERSONAL CHECKS.
• We accept credit/debit cards exclusively via our Payment Portal found at the top of this webpage.  You MUST use the Payment Portal to complete all payment transactions. Contact us to activate the portal.
• Reversing a credit transaction (chargeback) automatically voids your Registration and bars any future enrollment at TLI - no exceptions. Chargebacks related to fraudulent allegations of "no-service" are prosecuted under Federal theft of services and fraud statutes. Bear in mind that as an applicant you submit to jurisdiction when you register.
• Where permitted, NSF e-checks are charged a return check fee of $250 and/or prosecuted if made good.
• A $100 per-day charge applies for each day a scheduled payment is overdue.
• Unless you have established a payment plan, fees for all courses must be paid in full at the time of enrollment.
• Applicants may carry one (1) payment plan per session.
• Payments for hotel accommodations and meals are not counted as fees. Such payments are returnable if a live conference or bar review becomes a force majeure event, which refers to an occurrence outside a party's reasonable control that prevents that party from performing its obligations under a contract.
• Payment Plans with due dates falling on a Saturday or Sunday must be honored on the date the payment comes due. Otherwise, a late fee of $100 per day will be imposed. 

►TLI pursues bad accounts in the appropriate legal forums throughout the national jurisdiction. TLI reports to all the major credit agencies as well as to the Office of Admissions and Discipline at the U.S. Tax Court. Where fraud and/or theft of services is at issue, TLI is a federal contractor, so it accordingly reports fraud or theft of services to the U.S. Government, U.S. Attorneys General, and the FBI and also prosecutes civilly through the Federal district courts and/or criminally through the local office of district or county attorneys.

NO REFUNDS - CREDITS ONLY

Protocol - Please Read Before You Enroll

Exclusive use of audio and video technology provided by StartMeeting.com.

• Pay attention; do not engage in other activities during lectures.
• To avoid echoing, static, and interference, place your cell phone away from your laptop.
• Legal information and research provided by Lexis-Nexis and/or Westlaw.
• Use of unassigned training materials may invalidate the Enrollment Agreement.
• We send the dial-in number and access code (where applicable) via email.
• Disseminating the dial-in number or access code to unauthorized individuals is grounds for dismissal. 
• During sessions, mute your phone while others speak.
• You may record a class, but you may not transfer the recording to a non-enrolled person or offer it for sale. Doing so is grounds for dismissal. 
• Applicants who engage in conduct deemed harassment are dismissed without recompense. 
• Discussions run for 120-180 minutes with a 10-minute break at the 50-minute mark.
• No more than one (1) absence is permitted during the administration of any course.
• Login records determine CPE/CE credits awarded, as well as the issuance of sponsor recommendations and certificates.
• Applicants are encouraged to participate in discussions and to ask questions.
• Prompt logins are appreciated. Please announce yourself. Lateness is frowned upon.
• Notice of absence should be sent via email to the course professor or lecturer. 
• Having a laptop or notebook during class increases your comprehension.
• No unauthorized persons may access the electronic conference rooms.
• Unsuccessful test-takers may retake the basic program once, free of charge.
• Judges are to be addressed as 'Judge' or 'Your Honor'.
• Address professors as 'Professor'. 
• USTCPs and Attorneys are not professors, unless otherwise so designated.
• USTCPs aka Tax Litigation Counsel, should be addressed as 'Counsel'.
• Please do not refer to any instructor by their given first name. This is considered disrespectful in academia. 
• Teaching Fellows are to be referred to as 'Mister' or 'Misses'. Again, do not refer to such persons by their given names.

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Questions: Please call us +1 (202) 800-9230