It's a Bar Exam... Really!
Most applicants to the 2021 Tax Court Nonattorney Examination will not sign-up to prepare at TLI because they've heard that our program is too rigorous and demanding. And how right they are! At TLI we recognize that the historical reason for the low pass rate on the nonattorney exam is mostly because IRS enrolled agents and CPAs who apply are ill-prepared. They expect to go in and sit for an examination on tax preparation and the internal revenue code, along with three law sections that most believe they could reasonably command with diligent study. (At one point, "Evidence" was considered to be the most problematic exam section for test-takers; presently, "Substantive Tax Law" is the section that most flunk.) Well, they could never be more wrong because the entire Nonattorney exam is actually a bar exam. The upcoming November 2021 is very much a bar exam (just consider how the exam changed its focus during the 2018 administration). It is a test of legalities - that is, the legal interpretation and analysis of IRC sections that require, when challenged e.g. IRS Notice of Determination, the submission of evidentiary facts that are material and support a legal premise found in those code sections; and which, once admitted into the record as evidence, would support a reasonable conclusion of law based upon those facts.
You Must Master the IRC
Civil and criminal law is rooted in statutes that are decades, and even centuries old. Such laws are derived from English Common Law (or as in the state of Louisiana, from the Napoleonic Code). They change at a turtle's pace, for the most part. But tax law is like the rabbit; it changes rapidly. Unlike civil and criminal law that is devised by states and the federal government, tax law is devised according to the whims of Congress and the regulators over at Treasury. At the end of the day, it is all about "the Code" - the Internal Revenue Code aka IRC, that is.
It's Not About Tax Preparation; It's About Tax Law...
This is what sets our Tax Court Bar Review apart from other preparatory exam courses - we prepare you to interpret and apply the tax laws as Congress intended them to unfold. You may have prepared taxes for the past 20 years and done so very successfully. But did you do so in a legal frame of mind? Probably not. Why? Because you trained as a tax accountant - either a CPA or an EA - not as a legal practitioner, and most likely not as a tax lawyer or tax litigator. You probably did what every good tax accountant is supposed to do - you read the Code and you followed the rules. Now, what you'll have to do to pass the 2021 Nonattorney Examination is to take all those years of knowledge, experience and habit and repackage them in the mindset of a tax litigator. You'll have to consider why the Congress and Treasury made those rules, what were their intentions and what did they hope the tax policies would achieve - if you keep in mind that there is public policy purpose underlying every tax regulation. And that's exactly what we'll teach you to do at the Tax Law Institute as we have both the judicial and scholarly insight to do so.
You Must Understand Tax Litigation
Transitioning from the mindset of a tax preparer to that of a tax litigator is not hard to do, if one gets pointed in the right direction. At TLI, we have developed a methodology for helping lay tax practitioners make the change. It's taken us almost 20 years to get it right, but we finally figured it all out with the help of a former Tax Court judge and former judicial clerk of the Tax Court. With their combined 40 years of judicial and litigation experience, TLI has the best study and lecture regimen to prepare nonattorneys for testing successfully on the Tax Court exam and for starting their practice, not as an administrative USTCP who files only "s-cases", but as a fully functioning "Tax Litigation Counsel" who can take on a regular tax case with a confidence normally held by the opposing attorney for the IRS district counsel.
If you believe you have the aptitude and the stamina to become a United States Tax Court Practitioner and to be recognized by the Court as a skilled "Tax Litigation Counsel" [for the Petitioner] then get yourself trained by a former U.S. Tax Court Special Trial judge and get the confidence you need to litigate. Get prepared to pass the exam and learn Tax Court litigation practice at the same time.
►Our tutorial service is a free service of the Tax Law Institute available throughout the term of enrollment during the 2021 Testing Cycle.
Find out more visit our new website: https://www.taxlawinstitute.org
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