Fees/Policy


COVID-19 DEFERRED PAYMENT PLAN EFFECTIVE MAY 27, 2020

TLI will DEFER PAYMENT of $1664 (+10% surcharge) for 5 workshops and 5 classes remaining in SESSION 4 and $2995 (+10% surcharge) for SESSION 5 until January 15, 2021. Individuals may enroll and participate and pay only $125 registration fee. Further, TLI will DEFER PAYMENT of $4995 for the 2021 8-WEEK TAX COURT BAR REVIEW until January 15, 2022. Bar applicants facing financial hardship may utilize our installment plan (10% surcharge) and make five (5) monthly payments of the outstanding balance ($4995 + 10% surcharge = $1098.90) starting January 15, 2022. For Sessions 4 and Session 5, ten (10) installments are due and payable on the 15th day of each successive month (i.e. Feb. 15th, Mar 15th...) until the total remaining balance is satisfied. Pay just the $125 registration fee now.

Effective as of May 13, 2020

Classes will be led by Judge John F. Dean and Professor Joni Larson. Judge Dean is a former U.S. Tax Court Special Trial Judge (STJ) and Professor Larson is an Tax Evidence Scholar and former IRS litigator and U.S. Tax Court judicial law clerk who literally "wrote the book on tax evidence".

Workshops will be led by occasional guest speakers - IRS Special Agent James H. Chapman, L.B. Carpenter CPA and USTCP, and Professor Emeritus Michael Stuart. Agent Chapman is an IRC Scholar and nonattorney test-taking strategist.  Counsel Carpenter is CPA member of the Tax Court bar and a director of affiliate, U.S. Tax Court Litigators.org. And Professor Stuart is a teaching specialist in Tax Court litigation.

Tutorial services for the 2020-2021 Tax Bar Review are free and managed by IRS Enrolled Agent Rod Monger. Agent Monger holds doctorate, MBA and B.S. (economics) degrees and serves as professor of accounting at a private university. He is presently participating in the 2020-2021 Tax Bar Review as both a tutor and bar applicant. And while IRS Special Enrolled Agent Janean Kong serves as Research Associate for U.S. Tax Court Litigators.org., she will continue to help to administer general tutorial services as Master Tutor at TLI during the 2020-2021 Tax Bar Review.

Questions related to academic programming, scheduling, events, registration, fees, and administrative matters should be directed to Michael Stuart, Program Director at the Tax Law Institute.


  • Tax Bar Review Sessions -
    • Federal Rules of Evidence as Applied in TC - $2995
    • U.S. Tax Court Rules of Practice & Procedures - $2995
    • Legal Ethics: ABA Model Rules of Professional Conduct - $1595
    • Substantive Tax Law: TC Memos, Summary Opinions, and Cases - $2995
  • Workshops - $399 per session (no charge to registered applicants)
  • Tax Bar Tutorial Services - Free
  • 8-Week Tax Bar Review - $4995
  • Tax Litigation Certification for USTCP - $4995
    • Trial Documents -
      • Legal Writing - $2995
    • Mock Branerton Conference - $1595
  • Pre-trial Tax Litigation Support Specialist -
    • Paralegal Certification in -
      • Tax Litigation Training - $4995
      • Trial Documents - $2995
  • Specializations: Practice Area Courses -
    • Partnership Tax - $3995
    • E-Commerce Tax Planning - $3995
    • Small-Mid-Size Business Tax Planning - $3995
    • Real Estate Taxation - $3995
    • Tax Fraud and Evasion - $3995
    • Taxation of Intl. Transactions - $3995
    • Taxation of Intl. Mergers, Acquisitions & Joint Ventures - $3995
  • Tax Law & Tax Practice books - $1500-$2000 approximately

Additional instructional and tutorial support and personal coaching is provided by the Teaching Faculty at the Tax Law Institute. There are no additional charges for these services

►Currently, the true cost (as of May 2020) to get an applicant prepared, admitted and trained for test-taking, litigation, and legal research and writing as United States Tax Court Practitioner aka "Tax Litigation Counsel" is approximately $30,000-$33,000. This cost includes specialized training in a practice such as "E-Commerce Tax Planning Specialist" or "Tax Fraud Specialist". Books are not  included. Payment Plans are available.


  • We accept credit/debit cards (as pictured above), e-checks, certified checks, and electronic wire transfers as payment for our programs and courses.
  • Reversing a credit transaction automatically voids your Registration and bars any future enrollment at TLI - no exceptions.
  • NSF e-checks are charged a return check fee of $125.
  • There is a $100 per day charge for each day a scheduled payment is overdue.
  • Unless you have established a payment plan, fees for all courses are to be paid-in-full at the time of enrollment.
  • Applicants are allowed carry up to three separate (3) payment plans during sessional enrollment, e.g. Session 4 Payment Plan - $2995 + 10% surcharge, and Session 5 Payment Plan - $2995 + 10% surcharge, and Session 6 Payment Plan - $2995 + 10% surcharge. Total monthly payments $660 ($220 per plan) due on the 15th day of the month for each successive month until the remaining balances are satisfied.
  • 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 which is outside the reasonable control of a party and which prevents that party from performing its obligations under a contract.

TLI pursues defaulted accounts in the appropriate legal forums throughout the national jurisdiction. TLI reports to all the major credit agencies as well as to the IRS Office of Return Preparers, IRS Office of Professional Responsibility, and the U.S. Tax Court Office of Admissions and Discipline.

NO REFUNDS - CREDITS ONLY!


  • Dial-in number and access code sent via email. Not to be shared with unauthorized parties.
  • During sessions, telephones must be muted while others speak.
  • No more than one (1) absence is permitted during the administration of any course or program.
  • Login records determine CPE credits that will be awarded and as well as issuance of sponsor recommendations.
  • Applicants are encouraged to participate in discussions and to ask questions.
  • Prompt logins are appreciated. Please announce yourself. Lateness is discouraged.
  • Having a laptop or notebook during class increases your comprehension.
  • No unauthorized persons allowed in the electronic conference rooms.
  • Judges are to be addressed as "Judge".
  • Professors are to be addressed as "Professor".

►And don't forget to register for the 8-Week Tax Bar Review that will meet every Saturday, September 11, 2021 thru October 30, 2021. Like most other programs at TLI this Review is offered remotely.

►Awards 30 CPE/CE Credits

Convenes every Saturday morning
from January 21, 2020 thru October 31, 2021
10 a.m. - 12 Noon ET

(click on topics)


Saturday, June 20, 2020

Legal Ethics
with
Professor Emeritus
IRS Approved CE Provider

►Awards 1.5 CPE/CE Credits

8 Saturdays - 40 Hours - 16 Sessions

Saturday, Sept. 11, 2021 - Saturday, Oct. 30, 2021

with

Fmr. U.S. Tax Court STJ

Tax Evidence Scholar
Fmr. IRS Tax Litigator
& Fmr. Judicial Law Clerk
in U.S. Tax Court

Guest Speaker

Tax Law & Procedure Scholar
Clinical Professor & Director
 of the Federal Tax Clinic
at Harvard Law School

    Our 2021 Guest Speaker, Professor Fogg directs the Federal Tax Clinic at the Legal Services Center where he serves as a clinical professor of law. He joined the Harvard faculty in 2017 after teaching at Villanova Law School for a decade. He got the tax clinic at Harvard off the ground in 2015 and 2016 while serving as a visiting professor. Prior to teaching at Villanova he worked for over 30 years with the Office of Chief Counsel, IRS.  He developed a course for the Georgetown LLM program, Federal Taxation of Bankruptcy and Workouts, which he taught there for 15 years as an adjunct. More information...click or tap here

    Re-printed Courtesy of Harvard Law School

    Awards 40 CPE/CE Credits
    _______

    Please Take Note
    • The exact date of the Nonattorney Examination is subject to Announcement published by the U.S. Tax Court, June 2021. Traditionally, the exam is administered on the second Wednesday or Thursday in November, of every other year. This is all subject to COVID-19 protocols.
    • Applicants should plan to arrive in Washington DC the no later than the day/night before the Examination.
    • It is advisable to not plan your arrival on the morning of the Examination.
    • The maximum number of CPE aka CE credits allowed to be earned, for any CPE program, under IRS Return Preparers' Office Guidelines is 80 credits.

    Get the pocket guide on tax court admission and litigation practice for USTCPs, Nonattorney Guide to Admission & Practice in U.S. Tax Court ($149). This little guide book is a "must read" if you plan to apply for admission to practice as a non-lawyer, or if you're already a USTCP (or attorney) who has never filed a case in Tax Court.

    • Each Testing Cycle, the top-performing bar candidate in the U.S. Tax Court Nonattorney Exam Prep and Apprenticeship-Litigation Program becomes the recipient of the Judicial Merit Award.
    • Recipients of the Award receive a joint appointment to the Teaching Faculty as "Lecturer" in the non-attorney exam preparation and an appointment to the research "Staff" of the TLI litigation affiliate, U.S. Tax Court Litigators.org.
    • The appointments entitle the appointee to receive fees-for-services as "instructor" for an IRS-approved Continuing Education Provider and staff "associate" of a specialty litigation-support group. 
    Threats or innuendoes, implied or explicit, made against an IRS-Approved Provider or member of the Teaching Faculty so engaged, or against a person acting under the supervision of an IRS-Approved Provider, or an authorized faculty person so engaged, are reported to the IRS Office of Professional Responsibility, U.S. Tax Court Office of Admissions and Discipline and the FBI.

    Photo Courtesy of the Ronald Reagan Building and International Trade Center and Photo of Courtroom Courtesy of U.S. Tax Court
    _______

    Guarantee

    If you prepare with us and do not pass the 2021 Non-attorney Exam then you may repeat the Program, at no charge, during the 2023 Testing Cycle.

    Extended Office Hours
    Mon - Sat: 09:00 AM - 07:00 PM