About TLI
Michael Stuart served as tax policy advisor to the White House while a member on the Domestic Policy Advisory Committee to President George H.W. Bush - Washington DC. He received an appointment as visiting scholar of public policy (taxation) at Yale Law School in 1992, after he left the White House - New Haven, CT. In 1995, he was retained as special consultant to Harvard University for Islamic banking, auditing, and finance. TLI was envisioned during his 1998-2000 tenure as Tax Matters Partner and Corporate Development Officer in behalf of MG Technologies and MGTI Joint Ventures - Tokyo, Japan. The Tax Law Institute was established in 2001 as an international tax research endeavor - Cambridge, MA.
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University of Cambridge Anglo-American Agreement Signed
In 2002, The British-American Law School Program in English Common Law in partnership with the University of Cambridge (UK) aka Cambridge University entered into an Anglo-American Agreement with Michael Stuart dba Tax Law Institute to establish and direct two (2) academic collaborations designated, "The Tax Law Institute for the Study of International Tax" and "The Islamic Law Institute for the Study of Orthodox Islamic Finance and Banking".
Wherefore, Michael Stuart, former member of the domestic policy advisory committee to the president of the United States and former interim aide to the North American Secretary of the Trilateral Commission, was appointed professor of law, director, and lecturer in U.S. taxation hereafter "The Tax Law Institute of the British-American Law Program in English Common Law in partnership with the University of Cambridge aka Cambridge University". The collaboration ended in 2004.
Wherefore, Michael Stuart, one of five founding members of the Center for Middle Eastern Studies Harvard Islamic Finance Information Program (HIFIP) at Harvard University, was appointed professor of law, director, and lecturer in orthodox Islamic banking and financial law (Shari'ah) hereafter known as "The Islamic Law Institute of the British-American Law School Program in English Common Law in partnership with the University of Cambridge aka Cambridge University". The collaboration ended in 2004.
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IRS Provider Approval Sought
From 2006 thru 2011, TLI operated as an independent, teaching and research program engaged to:
- conduct Federal tax research of Tax Court cases
- observe litigation practices in U.S. Tax Court in anticipation of IRS approval to become CE Provider in 2012
- coach U.S. Tax Court non-attorney and attorney bar admission applicants
- write opinions for CPAs and attorney FATPs
- produce white papers on various topics of controversy in domestic and international taxation
- provide Continuing Legal Education (CLE), accredited by the State Bar of California in Federal Taxation for attorneys authorized to practice by the State Bar of California
In 2012, Michael Stuart dba Tax Law Institute applied to the IRS Office of Professional Responsibility for approval to serve as an IRS-approved provider of continuing professional education.
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IRS Approves TLI as CPE Provider
Michael Stuart J.D. M.P.A. B.Sc. B.A. dba Tax Law Institute was approved as Continuing Professional Education Provider in 2012 by the U.S. Treasury Department Internal Revenue Service, Office of Professional Responsibility (OPR). He was approved to teach Federal Tax Law and U.S. Tax Court Trial Practice to federally-authorized tax practitioners.
Charles Read CPA USTCP MBA was named the first recipient of the Judicial Merit Award for his noteworthy participation and academic performance during the 2014 Testing Cycle. He 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. Counsel Read lectured in non-attorney admissions in 2016 and 2018.
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IRS Advisory Council Appoints TLI Graduate Charles Read
Charles Read CPA USTCP MBA 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 is an expert in small business management.
TLI Honors Judge John F. Dean of the United States Tax Court
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U.S. Tax Court-Sponsored Judicial Tax Forum at Duke University School of Law
The Tax Law Institute was among several organizations invited to participate in the U.S. Tax Court-sponsored Judicial Tax Forum held in Spring 2014 at Duke Law School in Durham NC. Both IRS Special Enrolled Agent James H. Chapman M.P.A. M.A., presently Lecturer Emeritus at the Tax Law Institute, and Program Director Michael Stuart attended the 2-day Forum.
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TLI Honors Judge John F. Dean of the United States Tax Court
Sitting U.S. Tax Court Special Trial Judge John F. Dean was honored at a dinner held at the University Club of Washington DC. Judge Dean retired in the summer of 2014. He was the Distinguished Speaker at the Tax Forum where he spoke to a group of Tax Court bar applicants who sat for the Nonattorney Examination the following day. The event was sponsored by the Harvard Club of Washington DC.
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U.S. Tax Court Special Trial Judge Dean Retires and Joins TLI
In Fall 2014, John F. Dean J.D. M. Law Taxation and retired as U.S. Tax Court Special Trial Judge, joined the Teaching Faculty of the Tax Law Institute as Distinguished Judicial Speaker. He will lead the Nonattorney Bar Admissions and United States Tax Court Trial Practice and Litigation Program. Judge Dean sat on the bench in the United States Tax Court for 20 years,
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University of Alabama School of Law Graduate Tax Program Partners with TLI
In 2015, the Tax Law Institute entered into partnership with the University of Alabama School of Law Graduate Tax Program. The purpose was two-fold:
- Firstly, to encourage IRS special enrolled agents who sought to be "Admitted to Practice, U.S. Tax Court" to apply through an "open admissions policy" to obtain the Certificate in Tax Law offered by the Law School's Graduate Tax Program.
- Secondly, to prepare LL.M. graduates of the Law School for U.S. Tax Court Trial Practice.
- The collaboration ended in 2018 due to lack of interest in the program on the part of IRS enrolled agents.
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Ave Maria School of Law Host TLI
In 2019, after being approached by TLI, the Ave Maria School of Law agreed to host a summer program on its campus in Naples FL. The purpose of the program was to prepare federally-authorized tax practitioners to pass the 2020 U.S. Tax Court Nonattorney Examination. The program canceled due to insufficient enrollment and inclement weather.
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Distinguished Legal Author Joni Larson Joins TLI
In 2019, the Tax Law Institute invited Professor Joni Larson J.D. LL.M. to join the teaching faculty as Distinguished Author. Professor Larson is a noted author, FRE and IRC scholar, former IRS Tax Litigator in the IRS Office of Chief Counsel and former judicial clerk of the U.S. Tax Court. She literally "wrote the book" on Tax Evidence. 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.
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U.S. Treasury Fraud Expert Assists TLI
In 2019, the Tax Law Institute invited Eugene Smith CPA Ph.D M.Sc., a Federal tax scholar, tax professor, and former U.S. Treasury Department specialist, to assist the faculty as Distinguished Speaker in Federal Tax. Professor Smith served as Special Treasury Agent (Anti-Money Laundering) and IRS Revenue Agent. He is a specialist (Ph.D.) in matters that pertain 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.
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TLI Speciality Law Group Formed to Offer Bar-Accredited CLE & Pro Bono Representation
In 2019 - 2020, the Tax Law Institute launched the U.S. Tax Court litigation affiliate, "U.S. Tax Court Litigators. org.". The sole mission of USTCL is to provide CLE in United States Tax Court litigation to attorneys and nonattorneys who are admitted to practice or aspire to be admitted to practice in U.S. Tax Court as federally-authorized tax practitioners, and/or who are engaged in IRS docketed appeals practice, fraud defense, litigation, settlement negotiations and pro bono representation of low income and indigent taxpayer clients.
Mission Statement of USTCL
USTCL is CLE Provider accredited by The Florida Bar. The mission of the USTCL is provide continuing legal education to attorneys as well as advisory services that include litigation support, legal research, and pro bono representation for Low Income Taxpayer Clinics affiliated with the Taxpayer Advocate Service funded by the Internal Revenue Service.
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Chief Tax Litigation Counsel Named for USTCL
L.B. Carpenter CPA CFP USTCP, was named Tax Practice Director and Chief Tax Litigation Counsel. He will head the USTCL specialty tax law group committed to providing CLE to attorneys and nonattorneys as well as pro bono representation, under the oversight of the Teaching Faculty of the Tax Law Institute. Mr. Carpenter has been engaged in Federal Tax Practice for almost 30 years and is admitted to practice as a CPA and CFP in the State of Florida and in U.S. Tax Court as United States Tax Court Practitioner and Certified U.S. Tax Court Litigator®.
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Intl. Preceptor Appointed at TLI
Daniel Ng J.D. LL.M. recently joined the Tax Law Institute as 2020 International Preceptor and Lecturer to research and discuss 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 the University of Pennsylvania. He entered the British American Law Program in partnership with the University of Cambridge (UK), where he studied under Professor Michael Stuart. He received his Doctor of Law (J.D). degree with honors. He went on to earn his LL.M. at Golden Gate University School of Law with a certificate in trial advocacy.
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TLI Scholarship Fund Established
The Tax Law Institute awarded bridge-funding in January 2020, under the auspices of the "U.S Tax Court Trial Practice Scholarship Fund" at the Tax Law Institute. The first short-term award was granted as a tuition bridge to a military veteran while receiving Vocational Rehabilitation (“VR & E”) services from the Department of Veterans Affairs under the provisions of Chapter 31. The VR & E program is authorized under Title 38, U.S. Code, Chapter 31. It is referred to as the Chapter 31 program. The VR & E program assists entitled Veterans and transitioning-to-civilian Service members with service-connected disabilities and an employment handicap to prepare for employment consistent with the aptitudes and abilities of the veteran.
The scholarship award was based on holistic factors such as the recipient’s status as a Service-Connected Disabled Veteran, financial hardship, likelihood of success in passing the United States Tax Court Exam, future potential as a member of the United States Tax Court Bar and demonstrated aptitude for the Tax Law Institute programs.
The award recipient has earned separate Masters degrees in Management and Taxation.
T. Keith Fogg, Clinical Professor and Director of the Legal Services Clinic in Boston - the Federal tax clinic administered by Harvard Law School - will be the guest speaker during the 8-week TLI Tax Court Bar Review - September 11, 2021 thru October 30, 2021 - that prepares federally authorized tax practitioners for the 2021 Nonattorney Examination that will be administered during November 2021 in Washington DC.
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Janean Kong, E.A. and Certified Professional Accountant (Hawaii) will coordinate the Tax Law Institute's Pre-trial Tax Litigation Support Program developed by James H. Chapman EA. The paralegal program will again be offered at TLI starting in May 2021. Federally-authorized tax practitioners may apply to be admitted to the two-course - tax litigation and legal writing - program that will be presented remotely from May 1, 2021 thru July 31, 2021. Next year's program will be sponsored by TLI affiliate, U.S. Tax Court Litigators.org. Completion of the program would qualify an individual to serve as a paralegal and provide pre-trial litigation support to USTCPs and attorneys engaged in federal tax practice-related litigation in the U.S. Tax Court (aka the "Chapman Certification"). It would not qualify such a person to actually practice before the Court or hold themselves out as legal representative - a privilege awarded only to nonlawyers who have tested successfully on the Tax Court nonattorney (bar) examination and vetted by the FBI.
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Interim Director Named for Tutorial Services
Rod Monger E.A. Ph.D. MBA has been named as interim director of tutorial services at TLI. The service will assist at no charge those USTCP applicants enrolled in the 2021 Tax Court Bar Review. He is a tax professional and IRS Special Enrolled Agent licensed to represent clients before the Internal Revenue Service. He is also adjunct professor of accounting at St. Mary’s University in San Antonio, Texas. He has taught accounting, taxation, and finance at universities in New York, Boston, and Texas, and overseas in China, United Arab Emirates, Iraq, and Afghanistan, where he chaired the business department. He has published two books. He also has industry experience as Vice President of Consulting for a New York-based think tank and with Exxon Corporation, and entrepreneurial experience in consulting, education, financial services, and real estate. He has served on several boards including chair of Afghanistan International School, which he founded, and a regulated financial investment firm formerly based in Dubai. His doctorate in accounting, MBA, and B.Sc. economics degrees are from the University of Houston.
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Judge Dean Relinquishes Speakership at TLI
John Dean was appointed to the bench on the U.S. Tax Court as a special trial judge in 1994, during the administration of President Clinton. He presided over numerous cases throughout the national jurisdiction as a member of a "traveling court" that went from city to city, wherever the Tax Court held sessions. His rulings and decisions continue to appear at the U.S. Tax Court website Opinions Search section. After six years, Judge Dean announced that he would enter full retirement and relinquish his speakership at TLI in December 2020. Judge Dean is responsible for the curriculum development for the Tax Law Institute's U.S. Tax Court Nonattorney Admissions, Trial Practice, and Litigation Program.
He inspired as well the founding of U.S. Tax Court Litigators.org and the Hawaii Low Income Tax Clinic aka Hawaii LITC, affilitated with and sponsored by, respectively, the Tax Law Institute.
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The Tax Law Institute's sponsored Hawaii Low Income Taxpayer Clinic was approved for funding by the Taxpayer Advocate Service of the Internal Revenue Service in November 2020. Located on the Hawaiian island of Oahu, adjacent to Waikiki Beach, at 500 Ala Moana Blvd, the LITC is directed by Janean Kong, Certified Professional Accountant and IRS Special Enrolled Agent. Ms. Kong has been associated with TLI since 2014 and is currently a member of the TLI Teaching Faculty and a Certified Pretrial Tax Litigation Specialist with U.S. Tax Court Litigators.org. She assists in the Branerton Mock Conferences in the United States Tax Court Trial Practice and Litigation Program. She is certified by the State of Hawaii as a Tax Strategist, Tax Coach, Master Tutor and is a graduate of the University of Hawaii Professional Program in Accounting. She will be assisted by Rod Monger, Qualified Tax Expert and IRS Special Enrolled Agent. Mr. Monger serves as the Interim Director of Tutorial Services at TLI and is an adjunct professor of accounting at St. Mary's University. He holds a Ph.D. in Accounting, MBA, and B.Sc. in Economics from the University of Houston in Texas.
The Low Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $100,000 per year to qualified organizations to represent low income taxpayers in controversies with the IRS and provide education and outreach to taxpayers who speak English as a second language (ESL). Qualified organizations include, among others, academic institutions and nonprofit organizations throughout the U.S. that must meet the goals of the program.
Clinics participating in the LITC Program:
- Provide pro bono representation on behalf of low income taxpayers in tax disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems;
- Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
- Identify and advocate for issues that impact low income taxpayers.
LITC services are free or low cost for eligible taxpayers. Although LITCs receive partial funding from the IRS, clinics, their employees, and their volunteers are completely independent of the IRS.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.
Courtesy of the IRS Taxpayer Advocate Service