Faculty/Staff

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​​​​​​​Dedicated to Teaching & Learning

TAX LAW INSTITUTE
Washington D.C.
(202) 920-9103 

Find out more visit our new website: https://www.taxlawinstitute.org
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TEACHING FACULTY

Dean of Faculty • Fmr. United States Tax Court Special Trial Judge • Distinguished Judicial Speaker Emeritus •
Member of the Bar United States Tax Court
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Professor Emeritus | Admitted to Practice Supreme Court of the United States | Fmr. IRS Litigator Chief Counsel's Office - Domestic & International

The Distinguished and Honorable John F. Dean sat on the bench for 20 years as Special Trial Judge (STJ) in the U.S. Tax Court. He joined the Tax Law Institute upon his retirement from the Court. He serves as Distinguished Judicial Speaker Emeritus for CLE and CPE Programs for Attorney and Nonattorney members of the U.S. Tax Court Bar. Judge Dean leads occasional discussions in trial practice, litigation, and appeals for attorneys and nonattorney practitioners who practice in U.S. Tax Court. He is admitted to practice in numerous jurisdictions, including the Supreme Court of the United States, and various district courts He has been in legal practiced since 1974. Judge Dean received his graduate legal education at Georgetown Law Center, where he earned the M. Law Taxation. He earned his J.D. at Catholic University. He was appointed Dean of the Tax Law Institute in 2021.

United States Tax Court Attorney • Distinguished Author
Member of the Bar United States Tax Court
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Professor of Law | IRC & Tax Evidence Scholar | Fmr. IRS Litigator in Chief Counsel's Office | Admitted to the Bar State of Indiana​​​​​​​

Most Recent Publication
A must-read for anyone preparing for trial before the U.S. Tax Court, the Second Edition of A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes: Information as to why an appellate court reversed the Tax Court's evidentiary decision (and, where applicable, why it affirmed the Tax Court's decision). Information about splits of authority in the appellate courts regarding evidentiary issues. Significantly more examples of how the Tax Court has applied the rules of evidence. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed. (Courtesy of Amazon)

Tax Attorney and Professor Joni Larson taught the Partnership Taxation, Income Taxation, and Tax Research and Argument courses in the graduate Tax (LL.M.) program at Cooley Law School. She also taught the Taxation, Wills, Estates and Trusts, and Business Organizations courses in the Cooley J.D. program. She holds numerous publishing credits in these fields. Her most notable publication, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, is a must-read for anyone preparing for trial before the U.S. Tax Court. Professor Larson earned a J.D. from the University of Montana and an LL.M. in Taxation from the University of Florida. She clerked for the Honorable Judge Irene Scott of the United States Tax Court, and then joined the IRS Office of Chief Counsel as a tax litigator in the Austin, Texas, District Counsel Office. She spent several years with the Passthroughs and Special Industries Branch of the Field Service Division of the National Office and, after the reorganization, worked in the Small Business/Self-Employed Division.

United States Tax Court Practitioner • Tax Litigation Counsel
Member of the Bar United States Tax Court

Lecturer | Chief Tax Litigation Counsel at USTCL

   
Tax Litigation Counsel and Lecturer Louis "L.B." Carpenter has been in Federal Tax Practice as a CPA (Florida) for almost 30 years. He is a Certified Financial Planner. He provides federal tax litigation support to attorneys and is often called upon to express his knowledge of the IRC and published opinions. Consequently, numerous attorneys rely upon him to  serve as expert witness. L.B. Carpenter is a contributing speaker to the Tax Court Bar Review. He was named Chief Tax Litigation Counsel and Tax Practice Director at U.S. Tax Court Litigators.org. He confers with judicial counsel, legal academics, and IRC scholars before pleading and joinder of issue. He recently successfully settled a two-million-dollar Federal civil tax controversy in U.S. Tax Court for $450. He was trained in U.S. Tax Court trial practice and litigation at the Tax Law Institute. He was degreed with the B.Sc. in accounting after graduating from the University of Miami.

United States Tax Court Practitioner • Tax Litigation Counsel
Member of the Bar United States Tax Court
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Guest Speaker | Fmr. Appointed Member to IRS Advisory Council | Wage & Investment Specialist

Most Recent Publication
The Payroll Book is the only book that demystifies payroll with clear, concise, and real-world examples on how to tackle the process. "The Payroll Book will be a valuable resource for the small business owner as well as for the entrepreneur planning a new venture. Thorough, well-organized, and thoughtfully written, this practical guide is an essential tool for managing the payroll process." — Marilyn K. Wiley, Dean, College of Business, University of North Texas. "Failing to comply with the withholding, tax remittance, and report filing requirements in handling business payroll carries a high cost. Charles' book will guide entrepreneurs through the minefields of payroll processing and reporting in language that business owners can understand. Whether you already own or are planning to start your own business, The Payroll Book is an essential tool."
— James A. Smith, Past President and Chairman, Texas Society of CPAs. "If accounting is something you have not paid keen attention to in your startup, then this book can demystify the whole thing for you and then some! Logically set-up and highly practical in its approach! I highly recommend this book for any startup, entrepreneur, and, frankly, anyone thinking about starting a business. That said, if you already started a business it's just as important —this is a must-read — Hubert Zajicek, CEO, Co-founder and Partner, Health Wildcatters. "Wow! This is the most comprehensive book of its kind. I have worked in payroll for over 25 years, and I would recommend this book as a reference to anyone who has a hand in payroll. From the novice just entering the field to the seasoned veteran, there is something in this book for everyone." — Romeo Chicco, President, PayMaster


Charles Read has 50 years of financial leadership experience in a broad range of industries. He is a licensed Certified Public Accountant (CPA), United States Tax Court Practitioner (USTCP). He is a Certified U.S. Tax Court Litigator approved to practice by the Tax Law Institute in U.S. Tax Court, where he is recognized as Tax Litigation Counsel. He coordinates the Small-Mid-sized Business Tax Planning Program. His background stretches across accounting, tax, manufacturing, construction, information technology, marketing, transportation, logistics, human resources, wholesale distribution, insurance, credit, and more. He has held Series 7 and 66 Securities licenses. Charles has been in Federal Tax Practice as a CPA (Texas) for over 20 years. He joined the Tax Law Institute as a contributing lecturer in 2015, after he completed the nonattorney admissions and apprenticeship programs. He received the Judicial Certificate of Merit in 2015. Counsel Read guest lectured in non-attorney admissions in 2016 and 2018. He was appointed to the IRS Advisory Council in 2018, where he served as small business wage and investment advisor. He was the IRS Advisory Council's only sitting nonattorney admitted to practice in the U.S. Tax Court. He holds an MBA degree and is an accounting author with publishing credits. He maintains a day-job as President and CEO of a self-owned custom payroll company in Texas, with customers throughout the United States. Mr. Read was educated and twice degreed in accounting and finance (MBA/BBA) at the University of Northern Texas. 


IRS OFFICE OF PROFESSIONAL RESPONSIBILITY

IRS Approved CE Provider of Federal Tax Law (IRC) and U.S. Tax Court Litigation and Trial Practice

Michael Stuart J.D. M.P.A.
Professor Emeritus
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Accredited CLE Provider | The Florida Bar

Michael Stuart is a former tax policy advisor to the White House; past visiting scholar appointee for public policy (taxation) at Yale Law School; and former special consultant (banking, auditing & finance) to Harvard University. He spent 20 years on Wall Street. He is editor of and principal contributing author to the Guide to Admission and Practice in U.S. Tax Court. From 2014 to 2018, he chaired the teaching faculty and coordinated the Joint Program for Taxation and U.S. Tax Court Trial Practice, Litigation, and Appeals at the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. His public service endeavor with the Consumer Bankruptcy Unit of the Legal Aid Society included negotiated workouts with the IRS for indigent clients. He earned his Doctor of Law (J.D.), cum laude, at the British-American Law School in partnership with the University of Cambridge program in English Common Law. He was appointed tenured professor of law (banking & finance), and later, academic dean. He was designated visiting lecturer (banking law) at the Southern New England School of Law re-chartered University of Massachusetts School of Law Dartmouth. He is an alumnus of Yale. He served briefly at the Trilateral Commission and trained in international business relations at the Fletcher School of Law and Diplomacy. He is certified in political economy and holds a master's degree in international relations from Harvard. He manages TLI's charitable giving program


INTERNATIONAL TAX ADVISORY

Cross-Border Specialist
International Preceptor for Cross-Border Tax Matters
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Lecturer | Mergers, Acquisitions & Joint Ventures Specialist | Fmr. Global Fund Mgr.

Former Global Fund (Real Estate Investment) Manager and Lecturer, Daniel Ng was named in 2020 as International Preceptor for Cross-Border Tax Matters and Lecturer in Mergers, Acquisitions & Joint Ventures at the Tax Law Institute. He is a specialist in global investments and finance. He recently joined in the research to study the impact of the U.S. internal revenue code upon investment and financing decisions among taxpayers entered into or divesting a merger, acquisition or joint venture. He is an honor's graduate of the Wharton School of Finance at the University of Pennsylvania. He graduated from the British-American Law School in partnership with the University of Cambridge program in English Common Law, where he earned the Doctor of Law (J.D.) with honors. He holds a LL.M. from the Golden Gate University School of Law with a certification in trial advocacy. He will help moderate the CPE and CLE courses in real estate taxation, taxation of international transactions, and U.S. taxation of mergers, acquisitions & joint ventures.
 
SUPPORT STAFF

Kimberely Bates
IRS Enrolled Agent
Audit Specialist
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Tax Compliance Officer | Qualified Business Administrator | Hawaii LITC

    Kimberely Bates joined the Tax Law Institute to prepare for the U.S. Tax Court bar examination. When the staff found itself overloaded with audit cases and pro bono work, they turned to Ms. Bates for assistance. In March 2021, she was designated tax compliance officer and business manager of the TLI-organized low income tax clinic in the Hawaiian Islands, the only such U.S. government-funded facility in the State of Hawaii. She has over 20 years experience in tax and financial matters. After graduating from high school early by doubling up on her studies, she also completed four years of college in only two years. She went on to obtain the prestigious Enrolled Agent designation offered by the IRS and is working toward certification as a fraud examiner. She has handled small tax controversy cases of unfiled tax returns to the more complex international audits. Although her experience is extensive of various types of audits, the greatest number of collection cases stem from Trust Fund Recovery Audits (payroll tax audit). This area of tax collection representation is often misunderstood and mistakenly treated like an income tax audit. Trust Fund Recovery Audits are complex and unforgiving to those who do not understand how to defend themselves. Kim has successfully defended employers and saved small business owners thousands in penalties.

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    Professor Eugene Smith C.P.A. E.A. Ph.D. Ms. Sc. Taxation
    IRS Enrolled Agent
    Forensic Accountant
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    Currency & Foreign Transactions Scholar | Fmr. Special Agent | U.S. Treasury Department

    Eugene Smith is Visiting Professor of Federal Taxation at the Tax Law Institute. He joined with TLI to help administer the Tax Court Bar Exam Review for nonattorneys. He will also advise the TLI affiliate, US Tax Court Litigators.org, in matters related to IRS controversies and U.S. Tax Court litigation and settlement. He served as Adjunct Professor of Federal Taxation at St. John's University in New York and Assistant Professor of Federal Taxation at Fairleigh Dickinson University in New Jersey. Professor Smith served previously as both an U.S. Treasury Department Special Agent (Anti-Money Laundering) and IRS Revenue Agent. He is a specialist (Ph.D.) in regards to matters pertaining to the Bank Secrecy Act. The Bank Secrecy Act (BSA), also known as the Currency and Foreign Transactions Reporting Act, is legislation passed by the United States Congress in 1970 that requires U.S. financial institutions to collaborate with the U.S. government in cases of suspected money laundering and fraud. He practices in his offices, Eugene Smith Associates, Inc., situated on Long Island, New York.


    IRS Enrolled Agent
    Audit Specialist
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    Lecturer Emeritus | Certified Pretrial Tax Litigation Specialist | National Tax Practice Institute Fellow | Chair | Board of Directors | Hawaii LITC

    IRS Enrolled Agent James H. Chapman is an expert in tax accountancy, auditing and fraud detection. He has been an IRS Enrolled Agent and NTPI Fellow for almost 15 years. He joined the Tax Law Institute in 2008 as a guest lecturer, after which he became a full-time member of the Teaching Faculty (Federal Tax Accounting & Auditing). He lectured in the nonattorney admissions and bar review program for 10 years. During his tenure he established the program certification in pretrial tax litigation aka the Chapman Certification. Mr. Chapman served as a TLI representative to the 2014 Judicial Conference held by the U.S. Tax Court and hosted by Duke University Law School. He holds the M.P.A. and M.A. degree from Webster College. He is designated as Chief Tax Accountant for TLI and USTCL. He was recently named coordinator of the Professional Program for Tax Accountants at the Tax Law Institute.


    ​​​​​​​Janean Kong E.A.
    IRS Enrolled Agent
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     Clinic Director | Hawaii LITC | Certified Pretrial Tax Litigation Specialist | Certified State of Hawaii Tax Strategist | Certified State of Hawaii Master Tax Tutor

    Janean Kong has been approved to practice as IRS Enrolled Agent for 10 years. Ms. Kong is certified in pretrial tax litigation by the Tax Law Institute. She joined the TLI as litigation associate to support nonattorney student practitioners who will handle "s" cases, pro bono, in U.S. Tax Court under attorney or USTCP supervision. In addition to those responsibilities, she serves as Master Tutor for nonattorney admissions where she provides tutorial services to bar applicants. She holds State of Hawaii certifications as Tax Strategist, Tax Coach and Master Tutor. She earned a Graduate Professional Accounting Certificate from the University of Hawaii. In 2020, she was named Clinic Director of the TLI-sponsored Hawaii Low Income Taxpayer Clinic (LITC) situated in Honolulu, Hawaii and funded by the Taxpayer Advocate Service of the Internal Revenue Service, with tax practice and litigation advisory provided, respectively, by TLI and its speciality tax law group and affiliate, U.S. Tax Court Litigatiors.org.




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