Tax Practice Areas
U.S. TREASURY REGULATIONS
Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury. These regulations are the Treasury Department's official interpretations of the Internal Revenue Code and are one source of U.S. federal income tax law.
At the Tax Law Institute, we prepare federally authorized tax practitioners, admitted to practice in U.S. Tax Court, to become specialized in specific areas of federal tax practice. Please go to the drop-down list underlying the above link, 'Practice Areas', to see the sub-links to our individual course offerings and to read about the Federal Tax Scholars who speak to these subject areas.
Offered Spring & Summer 2021
- Partnership Taxation
- Small-Mid-sized Business Tax Planning
- Taxation of Exempt Organizations
- Electronic Commerce Taxation
- Tax Fraud & Evasion: Offenses, Trials, Civil Penalties
- Tax Fraud & Evasion: Money Laundering, Asset Forfeiture, Sentencing
- Real Estate Taxation
- Estate Planning & Wealth Preservation
- Charitable Giving
- Taxation of Intl. Transactions
- U.S. Taxation of Intl. Mergers, Acquisitions & Joint Ventures
►$3995 per 5-weekend session + Cost of Treatise
►Awards 10 CPE/CE Credits
Joni Larson LL.M. J.D. is Professor of Law and Distinguished Author in Residence at the Tax Law Institute. Until last year, she served as Professor and Assistant Director of the Graduate Tax Program at Thomas M. Cooley Law School. She is a University of Montana, B.A. 1986, J.D. 1989; University of Florida, LL.M. in Taxation 1990.
Before going to work at Cooley Law, Professor Larson was Executive Assistant to Division Counsel (Small Business/Self-Employed), was an attorney with the Passthroughs & Special Industry Branch of the Field Service Division, and previously had been an attorney in the Austin District Counsel Office. She entered Federal tax practice in service to U.S. Tax Court Judge Irene Scott to whom she was judicial law clerk, and then transitioned to tax litigation in the IRS Office of Chief Counsel. Professor Larson is an authority on income tax law and Federal Tax Scholar. She will speak to matters related to Partnership Taxation.
Aside from her most celebrated published work, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, she has also authored several other books under the following titles:
Problems and Solutions
in Partnership Taxation
Federal Tax Research
Individual Income Taxation
Small-Mid-sized Business Wage & Investment
Charles Read CPA USTCP MBA has 50 years of financial leadership experience in a broad range of industries. He is a licensed Certified Public Accountant (CPA), United States Tax Court Practitioner (USTCP), and Certified U.S. Tax Court Litigator approved to practice in U.S. Tax Court. His background stretches across accounting, tax, manufacturing, construction, information technology, marketing, transportation, logistics, human resources, wholesale distribution, insurance, credit, and more. He has held Series 7 and 66 Securities licenses. Mr. Read was appointed to the IRS Advisory Council in 2018, where he served as small business wage and investment advisor. At the time, he was the IRS Advisory Council's only sitting nonattorney admitted to practice in the U.S. Tax Court. He holds an MBA degree and is an accounting author with publishing credits. He maintains a day-job as President and CEO of a self-owned custom payroll company in Texas, with customers throughout the United States. Mr. Read was educated and twice degreed in accounting and finance (MBA/BBA) at the University of Northern Texas. He will speak to matters related to Business Start-Up and Management. He is the author of three e-books:
Starting a New Business: Accounting, Finance, Payroll, and Tax Considerations
Small Business Short Course
(Employees Book 1)
The Little Black Book of the Beauty Biz,
Tax Fraud & Evasion
Eugene Smith CPA Ph.D. M.S. is Visiting Professor of Federal Taxation at the Tax Law Institute. He holds CPA and Ph.D. credentials and is a specialist in matters pertaining to the Bank Secrecy Act, also known as the Currency and Foreign Transactions Reporting Act. This legislation passed by the United States Congress in 1970, requires U.S. financial institutions to collaborate with the U.S. government in cases of suspected money laundering and fraud.
Professor Smith served as Adjunct Professor of Federal Taxation at St. John's University in New York and Assistant Professor of Federal Taxation at Fairleigh Dickinson University in New Jersey. Previously, he served the U.S. Treasury Department as Special Agent (Anti-Money Laundering) and IRS Revenue Agent. He and other members of the Teaching Faculty will speak to Tax Fraud and Evasion.
Michael Stuart J.D. MPA will co-moderate several courses. He is a Harvard-trained international relations specialist, former law professor, and former White House tax policy adviser. He is retired from Wall Street where he spent 20 years in property development and as an owner-member of the Real Estate Board of the City of New York. Since the inception of the Internet and beginning in the mid-90s, he has been involved in numerous online efforts to promote both domestic and international corporate ventures and has subsequently built several successful businesses and public service endeavors over the Internet.
U.S. Taxation of Mergers,
Acquisitions and Joint Ventures
Daniel Ng J.D. LL.M. is a distinguished specialist in global investments and finance. He recently joined the Tax Law Institute to research the impact of international taxes upon decisions to enter into transactions related to mergers, acquisitions and joint ventures. He is an honor's graduate of the Wharton School of Finance of the University of Pennsylvania. He entered the British-American Law School program in English Common Law in partnership with the University of Cambridge and earned his Doctor of Law (J.D.) degree with honors. He holds a LL.M. from Golden Gate University School of Law with a certification in trial advocacy. Daniel will co-moderate the "Practice Area" courses in, "International Transactions" and "U.S. Taxation of Mergers, Acquisitions and Joint Ventures".
Extended Office Hours:
Mon - Sat: 09:00 AM - 07:00 PM