IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS & CPAs
The Substantive Tax section is purported to be the most problematic of all the exam parts, and it is now even more difficult. It is the part most EAs, CPAs, and JDs, who think they know federal taxes, usually fail. One thing for sure, it is truly comprehensive, covering all manner of tax issues. And, it has become much more theoretical, requiring the test-taker to explain his/her understanding of the legal applications of the Code. It is still worth 40% of your overall grade. So, our emphasis in preparing applicants for the 2025 bar exam is to teach how to answer test questions using a facsimile of IRAC methodology. Whereas on past exams, applicants had to know how to quickly complete calculations in federal income taxation, corporate tax, gifts, and estates and trusts; we've seen a shift on the most recent exam to less problem-solving to testing applicant's ability to explain the tax laws that apply. And clearly, applicants should know the tax regulations as they are defined in the Code. IRS enrolled agents and CPAs who believe tax reviews akin to preparation for the SEE is sufficient will most likely be unprepared should the 2025 exam replicate the one administered in 2023. You must also have read all important cases and opinions dating back to July-August 2023. Further, you must have a thorough understanding of Tax Court jurisdiction, Statutory Notice of Deficiency, and the Petition for Redetermination. There were numerous one-point questions on the 2023 exam that spoke to these topics. After you sign up, you will gain access to precedent cases selected by our Teaching Faculty and located on our Digital Platform. Keep in mind that the 2025 Tax Bar Exam, the Substantive Tax section will most likely test the applicants' understanding of the federal tax laws. Know the cases and know the laws and, most probably, you'll pass that section.
You must master these Tax Court Rules and commit them to memory. You do not want to waste time looking them up. We will show you how they are logical and straight-forward and often string together. If you master these rules, you will gain a better understanding of Evidence and the Substantive Tax Law that give rise to Tax Court jurisdiction and more.
Do not waste your time focusing your attention on the entire FRE. You must learn which rules among the many found in the FRE are applicable to Tax Court practice and how and when to use them. Tax Evidence is tricky so it must be presented in such a way so that the relationships between these rules are made clear. This is a course of study in which one should proceed cautiously and carefully. If you do not learn how to correctly read a Rule then you could be taken down a rabbit hole of legal reasoning and do poorly on the exam.
Even though Legal Ethics is worth just 10% of the overall grade, applicants fail this section because they don't take the time to truly learn the rules and their relationship to each other. What you may assume to be true about what a lawyer (in our case, a United States Tax Court Practitioner) is allowed to do and not do is going to be most likely incorrect. These are very strict rules that came about after Watergate when the country learned that even the nation's top legal officer was in fact not above reproach. Quick tip. You must learn these rules in the order in which they are presented. Do not make the mistake of glossing over them individually. In the end, you could flunk the section and the exam.
Even though you've worked in taxes for a long time, you would be surprised to discover how much you don't know and how much you don't remember. This course may enlighten you. Without a thorough understanding of Individual Taxation, and Estate & Gift Tax you have no hope of passing the exam. Spend the time and take this course. You'll be glad you did.
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Unless the focus of your practice has been on the partnership and corporate domain, it is imperative that you take this course. Partnership and Corporate tax questions appear on the exam (though mostly corporate questions were the only ones that appeared over the last two testing cycles) and they're usually worth 8-10 points. Answering them correctly can make the difference as to whether or not you pass the Substantive Tax Law section.
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"I learned so much useful information, all of which I was able to begin using in my current practice. I felt so well-prepared to sit for the bar exam."
"The classes surprised me. I couldn't believe how well the materials were so clearly presented. And the free tutorial services really impressed me. I got so much in exchange for a minimal investment."
"This is an unreservedly superior program taught by people who are clearly among the top experts in the field."
"I enrolled at TLI because I knew they would not only prepare me to pass the bar exam, but they would also train me to become a good tax litigator. I was not disappointed."
"Learning from a former U.S. Tax Court judge was amazing. The insight he provided was priceless. Not only did I feel that I got my money's worth... I almost felt that I hadn't paid enough for all that I learned."
"These folks are masters at teaching Tax Evidence. They taught me how to use the Federal Rules of Evidence to understand how cases are decided. Not only did I get a handle on the FRE but I used what I leaned to approach the other tested courses with confidence."
"I began with the Self-Study Digital Platform. I found it to be thorough and well-presented. But even though I've been to law school I believed I needed to know how the FRE was applied by the Tax Court so I signed up for the real-time classes to learn Tax Evidence. So far, so good."
"As a former IRS supervisor, I was very concerned about getting in the right program to prepare for the Tax Court bar exam. After looking around and speaking with colleagues, I settled on the Tax Law Institute because of the way their program is structured. I very much liked the faculty. They were all very professional and well-read. The small class groups made me feel like I was getting special attention."
"Although my primary practice is in accountancy, I've already successfully assisted in prosecuting several U.S. Tax Court cases. I needed to refine my skills and obtain my licensure to practice in Tax Court, so I enrolled in this program. I liked the methodical outline they present and think this is the best choice over all the other bar preparation programs out there."
"Very well-taught. The instructors are excellent. Everyone is patient and communicative. Classes are small. There were only five in my group. I received lots of attention and any time I wanted a private tutorial, all I had to do was make a request and someone would spend an hour or so with me. Those private sessions along with the real-time classes prepared me for the bar exam."
The Tax Law Institute at Washington, DC
1717 N Street NW Washington, DC 20036
Copyright © 2001-2024 Tax Law Institute Inc. - All Rights Reserved. The Tax Law Institute is an IRS Approved Provider of Continuing Education (CE), RS7E4, in Federal Tax Law and Tax Bar and Trial Preparation. TLI is approved to prepare federally-authorized tax professionals, who may claim the federally authorized tax practitioner privilege. Under the law, the term 'federally authorized tax practitioner' (FATP) means an individual authorized under Federal law to practice before the Internal Revenue Service where the practice is subject to Federal regulation under 31 U.S.C. § 330. The Tax Law Institute has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 C.F.R., § 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Send mail to - Registered Agents Inc. for the Tax Law Institute Inc. - 1717 N Street, N.W., Ste. 1, Washington, D.C. 20036. Telephone +1.202.403.0599.
Requirements For Participation in the United States Tax Court Clinical, Student Practice & Calendar Call Program by Nonacademic Clinics