Tax Litigation


LITIGATION PRACTICE IN U.S. TAX COURT
Remote Apprenticeship

Simulated trial practice in an acting
United States Tax Court Remote Forum

Saturday, September 19, 2020 thru Saturday, November 21, 2020

Certificate Program

to qualify to serve as

"TAX LITIGATION COUNSEL
FOR THE PETITIONER"

&

"PRE-TRIAL TAX LITIGATION
SUPPORT SPECIALIST"

image-858256-native_american_justice-45c48.jpg

Acting presiding judge


Fmr. Special Trial Judge of the U.S. Tax Court | Distinguished Judicial Speaker at the Tax Law Institute

&

Acting IRS counsel


Fmr. Judicial Law Clerk of the U.S. Tax Court | Fmr. IRS Litigator in the Office of Chief Counsel | Professor of Law and Distinguished Author at the Tax Law Institute

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

YouTube Video Courtesy of U.S. Tax Court


Session 1

Sept. 19, 2020-      May 1, 2021-
Oct. 3, 2020      May 22, 2021

Session 2

Oct. 17, 2020-      June 5, 2021-
Oct. 31, 2020      June 26, 2021

Session 3

Nov. 7, 2020-      July 10, 2021-
Nov. 21, 2020     July 31, 2021

Treatise Required

Session 1

Saturday, September 19, 2020
  • 1. Selection of Tax Litigation Forum
  • 2. US Tax Court Jurisdiction and Structure

Saturday, September 26, 2020
  • 3. Statutory Notice of Deficiency

Saturday, October 3, 2020
  • 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

Session 2

Saturday, October 17, 2020
  •   6. Stipulations for Trial and Discovery Procedures
    • Stipulations for Trial
    • Discovery Procedures

Saturday, October 24, 2020
  •   7. Pretrial Procedures
    • General Pretrial Practice
    • Pretrial Procedural and Evidentiary Motions
    • Settlement Procedures
    • Setting the Case for Trial
  • 8. Trial Proceedings

Saturday, October 31, 2020
  • 9. Litigation of Partnership Items

Session 3

November 7, 2020
  • 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

Saturday, November 14, 2020
    • 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

    Saturday, November 21, 2020
    •  15. Jurisdictional Prerequisites and Pretrial Considerations
      • Jurisdictional Requirements
      • Pretrial Considerations
    •  16. Special Refund Litigation Considerations
    Fee $4995

    Offered concurrently with "Trial Documents" & "Legal Writing for USTCPs"
    Awards 12 CPE/CE Credits

    26 U.S. Code Title 26 Internal Revenue Code Courtesy of Cornell Law School Legal Information Institute

    Please take note...

    This course is for nonattorney bar applicants to the United States Tax Court, FATPs preparing to assist in pre-trial tax litigation, and United States Tax Court Practitioners who have limited or no trial practice experience in U.S. Tax Court.

    Attorneys interested in continuing legal education should visit mobile.ustaxcourtlitigators.org.

    Register +1.800.513.1598

    Mon - Sat: 09:00 AM - 07:00 PM

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