Learn How to Litigate

Required litigation training for USTCPs, attorneys in federal tax practice and paralegals seeking certification in Pre-trial Tax Litigation Support aka "Chapman Certification"

Certificate Program
12 weekends to qualify to appear as
to qualify as paralegal

Professor of Law
Attorney at Law
Judicial Speaker-in-Residence
at the Tax Law Institute
Fmr. U.S. Tax Court STJ

Attorney at Law
at the Tax Law Institute,
and Fmr. Tax Litigator
IRS Office of Chief Counsel

Click or tap on "Trial Sessions" to see
Greensheets Courtesy of U.S. Tax Court

Under COVID-19 Protocols the Tax Court is Closed

United States Tax Court Special Trial Judge Lewis Carluzzo presiding...
Simiulated Calendar Call
United States Tax Court

YouTube Video Courtesy of U.S. Tax Court

This three-session course is for U.S. Tax Court paralegals, attorneys in federal tax practice and admitted United States Tax Court Practitioners who have no or limited trial practice experience in U.S. Tax Court

Moderated by
IRS Approved CE Provider
Program Director
at the Tax Law Institute

Register +1.800.513.1598

Session 1

Apr. 30, 2022-
May 21, 2021

Session 2

June 4, 2022-
June 25, 2022

Session 3

July 9, 2022-
July 30, 2022

Treatise Required

  • 1. Selection of Tax Litigation Forum
  • 2. US Tax Court Jurisdiction and Structure
  • 3. Statutory Notice of Deficiency
  • 4. Petition for Redetermination
    • Jurisdictional and Procedural Filing Requirements
    • Petitioners
  •  5. Pleadings and Motions
    • Basic Rules
    • Types and Content of Specific Pleadings
    • Amended and Supplemental Pleadings
    • Motions
  •   6. Stipulations for Trial and Discovery Procedures
    • Stipulations for Trial
    • Discovery Procedures
  •   7. Pretrial Procedures
    • General Pretrial Practice
    • Pretrial Procedural and Evidentiary Motions
    • Settlement Procedures
    • Setting the Case for Trial
  • 8. Trial Proceedings
  • 9. Litigation of Partnership Items
  • 10. Special Proceedings
    • Small Tax Cases
    • Disclosures Actions
    • Collateral and Supplemental Proceedings
    • Other Proceedings
  • 11. Post-Trial Proceedings
    • Opinions, Reports, and Decisions
    • Post-Trial Motions
    • Appellate Review in Court of Appeals
    • Review by Supreme Court
    • Rules of Finality
    • 12. Refund Claims
      • Proper Party to File a Claim for Refund
      • Administrative Requirement as to Claim for Refund
    •  13. Periods of Limitations for Filing Claims for Refund
    •  14. Administrative Procedures on Filing Refund Claim
    •  15. Jurisdictional Prerequisites and Pretrial Considerations
      • Jurisdictional Requirements
      • Pretrial Considerations
    •  16. Special Refund Litigation Considerations
    •  17. Commencement of Tax Refund Suit and Initial Pleadings
    •  18. Pretrial Procedure
    •  19. Post-Trial Procedures
    •  20. Other District Court Civil Tax Litigation
      • Suits Commenced by the United States
      • Suits Commenced by Taxpayers and Third Parties
    •  21. Actions for Declaratory Judgment
    •  22. Res Judicata and Collateral Estoppel in Civil Tax
    •  23. Recovery of Attorney's Fees and Extraordinary Costs

    Awards 12 CPE/CE Credits

    Nonattorney's Guide to Admission
    Practice in U.S. Tax Court

    United States Tax Court
    "preponderance of the evidence..."

    Tax Law Institute

    Foreword by James H. Chapman E.A.
    National Tax Practice Institute Fellow

    ►Offered concurrently with "Trial Documents"

    Courtesy of Cornell Law School Legal Information Institute

    Register +1.800.513.1598

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

    Please contact us to determine your qualifications to sit for this course.