Requirements

The following section provides information on the requirements for the U.S. Tax Court Nonattorney [Bar Admissions] Exam Prep Program.
  • Requirements:
    • To qualify for the certification, CPE credits, sponsor recommendations to U.S. Tax Court Admissions Office, the following requirements must be fulfilled:
  • a) must attend all sessions as required
  • b) must participate in most discussions
  • c) must complete all written assignments
  • d) must demonstrate satisfactory comprehension
  • e) must complete all reading

►Please note that attendance and participation are essential. Roll is taken at the beginning of each workshop and class. If a conflict arises with respect to an applicant's presence in the virtual conference room, we rely first and foremost on the information reflected in the moderator's verbal roll call record and secondly, on the electronic log. Applicants are aware that CPE credit is awarded based upon their record of attendance and recommendations that go into our sponsor's letter rely upon our records of participation. Applicants are permitted no more than one (1) absence during any Session or course. Exceeding 1 absence is grounds for academic dismissal. Please read our "Tutorial Participation Policy" below.

  • Tutorial Participation
    • Tutorial participation is essential to the individual and program at the Tax Law Institute. Regular verbal participation in tutorials is expected of all Applicants. An electronic log is maintained by the Teaching Faculty. Absences are duly noted and notices are sent to Applicants when absences occur. The Tax Law Institute may, after appropriate procedures, treat Applicants as having withdrawn from the tutorial if they do not login to the Virtual Conference Rooms for one (1) consecutive session. Participants who believe they need to miss a class or classes should contact the Faculty. Applicants must know that non-compliance with the attendance policy can and will result in our inability to issue CPE credits and Certificate as well as approvals for Applicant testing and Bar Admission.

  • Policy Statement Concerning Religious Observances
    • Any Applicant who is unable, because of his/her religious beliefs, to participate in any program or complete a work requirement on a particular day shall be excused from any such work requirement and shall be provided with an opportunity to make up such requirement which s/he may have missed because of such absence on any particular day; provided, however, that such makeup work shall not create an unreasonable burden upon the Faculty or Tax Law Institute. No fees of any kind shall be charged by the Tax Law Institute for making available to the said participant such opportunity. No adverse or prejudicial effects shall result to any Applicant because of his/her availing him/herself of the provisions of this section.​​​​​​​​​​​​​​