L.B. Carpenter CPA USTCP... "this program got me a seat at the table usually held by tax attorneys."

U.S. TAX COURT LITIGATION & TRIAL PRACTICE

Live discussion from the Tax Law Institute Nantucket Apprenticeship Conference Center

The Tax Bar Exam

The next Tax Court bar examination will be administered electronically during four hours in November 2025, using the ExamSoft platform. Bar applicants must go online to fill out the application on a date certain in July 2025, TBA by the Tax Court. Tax practitioners must submit their application no later than a date certain in September 2025, TBA by the Tax Court. Please reference the 2023 press release here to learn more about the process. 

Tax Bar Exam Results

Although administered electronically, test results will not be disseminated until early May 2026. If you pass, then you'll receive a congratulatory letter via U.S. Postal Service with a printed link to a pdf. application, practitioner's oath form, and a third link that will direct you to a government contractor's website to pay the bar admission fee. Otherwise, you will receive a letter that says you didn't pass, in which case, you should write to the Office of Admissions to request a copy of the your exam answer sheets and scores to see what you did wrong. Doing so will help to better prepare you to retake the test. 

Tax Court Bar Prep

Our 2024-2025 Tax Bar Preparation courses are as follows:

• Federal Tax Procedure
• IRC (Tested Code Sections)
• Tax Evidence
• Legal Ethics | Model Rules of Professional Conduct
• U.S. Tax Court Rules of Practice and Procedure
• Caselaw

The John F. Dean Apprenticeship

The John F. Dean Apprenticeship is a rolling admissions program that follows the Tax Bar Prep. It is the second and third parts of the Tax Bar Prep + Litigation + Trial Practice Program. 

The courtroom-student trial practice component of the apprenticeship occurs during the Fall, Winter and Spring Trial Sessions of the U.S. Tax Court (however, these classes continue to meet during the summer months). Each apprentice is assigned to assist tax clinics, USTCPs and/or tax attorneys soon after they start the program. The apprentice gets a real-world experience surrounding their studies at TLI. It is an exciting activity and offers early insight into what a career as a USTCP aka Tax Litigation Counsel is actually like. The apprentice works remotely with both  low-income (pro bono) and middle-income clients who have docketed cases in U.S. Tax Court. Look to the green sheets at https://www.ustaxcourt.gov/trial_sessions.html for the schedule of calendar call dates when the Tax Court convenes in various cities during 2024 and 2025. 

Who Should Apply

The Apprenticeship is best suited for federally authorized tax practitioners (CPAs, EAs and tax preparers) who want to pass the 2025 Tax Bar Examination and guarantee themselves a high-paying career in tax litigation. First-time test-takers, repeat test-takers and newly-admitted USTCPs are ideal candidates. 

Nature of the Program

The Apprenticeship takes the judicial approach of a former Tax Court judge who shaped our litigation and trial practice program at its inception. 

• It begins with a comprehensive review of Federal Tax Procedure and the Internal Revenue Code (IRC). 

• Then we address the first rule of practice - getting paid! So, we consider, in detail, how to Manage Client Expectations and Structure Fees, including advice about the do's and don't when writing the retainer agreement or engagement letter. 

• Next, we breakout the Statutory Notice of Deficiency aka NOD and discuss what constitutes due diligence. 

• We then take a close look at the legislative explanations for Tax Court Jurisdiction over various actions and practice writing the Petition (initial pleading).

• Next, we turn our attention to informal discovery and enact a Mock Branerton Conference, after which we will engage in various negotiation tactics to attempt a Settlement (over trial) and then write the Stipulation. 

• Afterwards, we start an in-depth examination of the use and preparation of Trial Documents that get you the information you need to prosecute your case. This process is known as Formal Discovery (Pre-Trial Motions, Interrogatories and Depositions).

• We will then start to perfect a skills set to prepare lawyerly Legal Writing and Document Formats, with a goal to create professionally-styled pre-trial submissions. 

• We will conclude with a analytical discussion of Litigation Strategies for U.S. Tax Court and develop sound written and oral legal arguments based upon selected case scenarios which the USTCP can employ before, at and after Trial and Case Presentation. 

• Lastly, we will address Post-Trial Matters, i.e. Post-Trial Briefs, Opinions, Decisions, Post-Trial Motions and Appeals. (Be aware that in U.S. Tax Court a case can turn on a well-written and persuasive Post-Trial Brief.)

Mock Hearings & Trials

Under the supervision of the Teaching Faculty, a visiting retired Tax Court judge and a seasoned tax litigator, precedential cases will be selected and re-enacted in hearing and trial format. The apprentice will take on the persona of tax litigation counsel, government attorney, IRS representative, witness and taxpayer during the acclaimed Mock Trial Program. The apprentice gets an opportunity to apply what they learn and to perfect their skills before, during and after they are assigned to assist tax clinic staff and taxpayer-clients, under the supervision of participating volunteer USTCPs and tax attorneys engaged with the U.S. Tax Court Clinical, Student Practice and Calendar Call Program.

*Payment Plan: Deposit + Monthly installments from date of enrollment + Surcharge

Specialization Courses | $4,995

1. Tax Fraud Defense 
2. Partnership and Corporate Tax
3. Small Business Development, Management & Taxation
4. Nonprofit Organizational Development, Management & Finance
5. Medical Practice and Healthcare Taxation
6. Entertainment and Sports Management Taxation
7. Taxation of Certain International Transactions 

The specialization courses are not included in the cost of the Apprenticeship Program.

Cost

The cost of the Apprenticeship & Trial Practice Program is $7,998 USD + 10% surcharge per trial session 2024-2025. Includes prerequisite courses: IRC and Federal Tax Procedure 

Caveat

Please note that the program has strict admission criteria that must be met. Participation in the Tax Bar Prep does not necessarily lend itself to apprenticeship and student trial practice. TLI reserves the right to deny admission to the Apprenticeship and Trial Practice Program, where academic performance of the applicant indicates poor prospects for future litigation and trial practice success. Similarly, a reserved right exist to dismiss from the Apprenticeship and Trial Practice Program any person whom the Teaching Faculty deems is out of compliance with the tenets of the training goals and objectives.

Teaching Faculty & Lecturers

Michael Jerome Stuart J.D. MPA

Professor Emeritus

John F. Dean Professor of Tax Court Litigation and U.S. Tax Court Trial Practice at the Tax Law Institute at Washington DC

James H. Chapman EA MPA MA

Associate Professor of Federal Tax Practice

Louis L.B. Carpenter CPA CFP USTCP

Assistant Professor of Federal Tax Practice

Chief Tax Litigator, Hawai'i Federal Tax Clinic Pro Bono Program on O'ahu

Coordinator, Approved U.S. Tax Court Clinical, Student Practice and Calendar Call Program

Daniel Ng J.D. LL.M.

Lecturer in Litigation Strategies

Janean A. Kong EA

Clinic Director, Hawaii Federal Tax Clinic on O'ahu and Mau'i

Assistant Coordinator, Approved U.S. Tax Court Clinical, Student Practice and Calendar Call Program

Serina Moy EA

Lecturer in Federal Tax Practice

Below is the current Apprenticeship program schedule for the 2024-2025 Testing Cycle

Class Schedule: 2024-2025

Winter Session 1 | Case Preparation & Management

Class meets every Saturday | 90-120 minutes | Reading assignments | Discussions

Break

Spring Session 2 | Mock Trials: Litigation Strategies in U.S. Tax Court

Class meets every Saturday | 90-120 minutes | Reading assignments | Mock Trial Program | Individual instruction given by expert trial practitioners

Break

(Summer)  Fall Session 3 | Mock Trial Practice in U.S. Tax Court. Classes meet every Saturday | 90-120 minutes | Reading assignments.  In accordance with remote calendar of U.S. Tax Court | Documents preparation | Trial Practice | Oral Argument | Under oversight of participating counsels.

All remote classes and video conferencing convene in TLI Virtual Conference Room and break every 50 minutes.

*This guide provides resources about the Court's Zoomgov remote proceedings.  

LITIGATING IN TAX COURT

1. The Decision to Litigate

     a.  Performing Due Diligence: The Statutory Notice of Deficiency

     b.  Taxpayers' options

     c.  Exhausting All Remedies with IRS

2. Eligibility to Represent a Petitioner

     a. Admission in Good Standing

     b. Skills and Training

3. Managing Client Expectations

     a. Fee Structuring

     b. Expense Predictions

     c. Client and Practitioner Expectations

Trial Documents

          Statutory Notice of Deficiency

          Application for Admission to Practice (Attorneys)

PART 1

TAX COURT JURISDICTION

4. Determining Tax Court Jurisdiction Over Actions for Declaratory Relief

     a. Section 7428 Actions

     b. Section 7476 Actions

     c. Section 7477 Actions

     d. Section 7478 Actions

     e. Section 7479 Actions

     f. Section 6234 Actions

5. Determining Tax Court Jurisdiction Over Other Actions

     a. Section 6015 Actions

     b. Section 7436 Actions

     c. Tax Court Rule 240

     d. Section 6512(b) Actions

     e. Other Actions

PART 2

6. PLEADINGS

General Forms of All Pleadings

     a. Allowable Pleadings and Privacy Protections

     b. Purpose of pleadings

     c. Caption and signature

     d. Form and style

     e. Service of pleadings

7. Petition

     a. Time for filing

     b. How to file

     c. Filing fees

     d. Content of petition

8. Answer

     a. Time for filing

     b. Content of answer

9. Reply

     a. When a reply is required

     b. Content of a reply and time for filing

10. Small Case Procedures

     a. Purpose

     b. Pleadings

11. Amended and Supplemental Pleadings

     a. Time for amendments

     b. Amending pleadings to conform to evidence presented at trial

     c.  Supplemental pleadings

12. Joinder of Issues

     a. Case is "At Issue"

Trial Documents

          Certificate of Service

          Motion to Waive Filing Fee

          Designation of Place of Trial

          Sample Petitions

          Sample Answer in response to Comprehensive Petition

          S Case Procedure

          Deficiency Petition

          Request for Designation of Place of Trial

          SFR Petition

          Brief for Petitioner

          Opening Brief of Respondent

         Reply Brief for Petitioner

         T.C. Memo 2006-04

         Sample Ownership Disclosure Statement

PART 3

13. PRETRIAL MOTIONS

General Motions and Content of Motions

     a. Purpose of pretrial motions

     b. Form and style

     c. Jurisdictional  motions

     d. Motions regarding the pleadings

     e. Motions to dispose of case without trial

     f. Motions relating to calendared cases

Trial Documents

          Motion for Judgement on the Pleadings

          Petitioner's Motion for Summary Judgment

          Motion to Consolidate

         Motion for Continuance From Trial Session

         Motion for Leave to File a Response to Objection to Motion for Summary Judgment

PART 4

14. DISCOVERY

Informal Approach - Timeframe

     a. Informal discovery process

     b. Timeframe for discovery

Formal Discovery Procedures

     a. In general

     b. Permissible scope of discovery requests

     c. Formal discovery methods

     d. On-going duty to supplement responses

     e. Protective orders and enforcement of discovery tools

Strategies for the Practitioner to Limit Discovery Responses

     a. Analyze requests carefully and narrowly

     b. Assert privilege

     c. Seek a protective order

Trial Documents

          Sample Branerton Letter

          Respondent's Interrogatories to Petitioners

          Respondent's Request for Production of Documents

          Respondent's Request for Admissions

          Motion for Protective Order

PART 5

15. PRETRIAL NEGOTIATIONS

Dispute Resolutions Options

     a. Referral to appeals

     b. Settlement negotiations with Counsel attorney

     c. Mediation

     d. Arbitration

Stipulation of Facts

     a. Duty to stipulate

     b. Form and filing

Trial Documents

          Stipulation of Settled Issues

          Model Agreement to Mediate

          Joint Motion for Voluntary Binding Arbitration 

          Stipulation of Facts

PART 6

16. TRIAL PREPARATION AND PRESENTATION OF CASE

General Considerations

     a. Burden of Proof

     b. Evidence

     c. Expert witness

     d. Entry of appearance and court etiquette

Preparing for Trial

     a. Pretrial memoranda

     b. Calendar call 

Presenting the Case

     a. Opening statement

     b. Offering stipulation of facts into evidence

      c. Presentation of petitioner's case

      d. Presentation of respondent's case

      e. Closing statement

Trial Documents

         Trial Memorandum for Petitioner

         Respondent's Motion for Extension of Time to File Stipulation and Decision Documents

          Expert Witness Report

          Motion in Limine

          Limited Entry of Appearance

PART 7

17. POST TRIAL MATTERS: BRIEFS, OPINIONS, DECISIONS, AND MOTIONS

Post-Trial Formal Briefs

     a. Timing and order for filing

     b. Form and content

Post-Trial Informal Briefs

     a. Informal briefs generally

Repots, Opinions and Decisions

     a. Introduction

     b. Reports

     c. Opinions

     d. Decisions

     e. Tax Court Rule 155 computation

     f. Date of decision

Post-Trial Motions

     a, Motion for reconsideration of findings or opinion

     b.  Motion to vacate or revise decision 

Trial Documents

         Brief for Petitioner

         Reply Brief for Petitioner

         Decision

         Motion for Reconsideration

PART 8

APPEALS

Decision to Appeal

     b.  The petitioner

     b.  The Government

Perfection of an Appeal

     a. Notice of appeal

     b. Standard of appeal

     c. Venue for appeal

     d. Form of appeal

     e. Bond to stay assessment and collection of tax

     f. Appeal to the U.S. Supreme Court

Finality of Tax Court Decision

     a. Rules of Finality

Trial Documents

          United States Tax Court Forms

          Form 2 - Notice of Appeals to a Court of from a Decision of the United States Tax Court

PART 9

SPECIAL MATTERS

Small Tax Court

     a.  Small tax case procedure

Collection Due Process

     a.  Collection due process

     b. Purpose of I.R.C. section 6320

     c. Appeals consideration

     d. I.R.C. section 6320, notice and opportunity for hearing upon filing of notice of lien/requirements of notice

      e. I.R.C. section 6330, notice and opportunity for hearing before levy

Short Discussion Topics

     Combined Notice

      Notice Rules

     Requirements of notice

     Right to CDP hearing

     Conduct of CDP hearings

     Matters Considered ate CDP hearings

     Liabilities not subject to deficiency procedures

     Judicial Review of CDP hearing

     Jurisdiction

     New issues

     Recent case law

     Statute suspension

     Standard of review by the Court

     Effect of request for judicial review on statute of limitation

     Tax Court rules

     CDP hearing record

Spousal Defenses

     Innocent spouse relief

     Relief easier under I.R.C. section 6015

     I.R.C. section 6015 relief

     Knowledge

      I.R.C. section 6015(c), election of separate liability

      Knowledge of the source of an erroneous item

      Divorced, separated or living apart

      Time deadline

      I.R.C. section 6015(f), equitable liability

      Revenue Procedure 2013-34

     Eligibility to be considered for equitable relief

      Circumstances under which the Service will make streamlined determinations granting equitable relief under I.R.C. sections 66(c) and 6015 (f)

      Limitations

     Refunds

     The Tax Court review in "Stand Alone" petition

     Distinction between should have known and actually knew gives rise to I.R.C. section 6015(c) relief

     Nonelecting spouse entitled to challenge grant of innocent spouse relief to former wife

     Nonelecting ex-spouse may intervene in deficiency case where other spouse is claiming section 6016 relief 

    "Item Giving Rise to Deficiency" in omitted income case disputed