About TLI





TAX LAW INSTITUTE
Washington D.C.

IRS Approved Provider of Continuting Professional Education in Federal Tax Law and U.S. Tax Court Trial Practice


Beginnings

The Tax Law Institute (TLI) was funded and established to operate as an international tax research endeavor. TLI was envisioned by Michael Stuart during his 1998 - 2000 tenure as Tax Matters Partner and Corporate Development Officer in behalf of MG Technologies and MGTI Joint Ventures - Tokyo, Japan

Anglo-American Agreement

In 2002, The British-American Law Program in partnership with the University of Cambridge (UK) aka Cambridge University entered into an Anglo-American Agreement with Michael Stuart dba Tax Law Institute to establish and direct an academic collaborative designated, "The Tax Law Institute for the Study of International Tax". Wherefore, Michael Stuart  01' J.D. was appointed professor of law and director of The Tax Law Insitute. The collaboration ended in 2004.


IRS Approval Sought

From 2006 thru 2011, the TLI operated as an independent, teaching and research program engaged to:
  • conduct Federal tax research of Tax Court cases
  • observe litigation practices in U.S. Tax Court in anticipation of IRS approval to become CE Provider in 2012
  • coach U.S. Tax Court non-attorney and attorney bar admission applicants
  • write opinions for CPAs and attorney FATPs
  • produce white papers on various topics of controversy in domestic and international taxation
  • provide Continuing Legal Education (CLE) in Federal Taxation for attorneys authorized to practice by the State Bar of California
In 2012, Michael Stuart dba Tax Law Institute applied to the IRS Office of Professional Responsibility for approval to serve as an IRS-approved provider of continuing professional education.


 TLI Approved as IRS CE Provider

Michael Stuart J.D. M.P.A.  B.S.  B.A. dba Tax Law Institute was approved as Continuing Professional Education Provider in 2012 by the U.S. Treasury Department Internal Revenue Service, Office of Professional Responsibility (OPR), to offer continuing professional education courses in Federal Tax Law and U.S. Tax Court Trial Practice to federally-authorized tax practitioners.

Mission Statement  of TLI

The Tax Law Institute is a continuing professional education provider, approved by the U.S. Treasury Department IRS Office of Professional Responsibility, and designated to prepare federally-authorized tax professionals for admission and practice in U.S. Tax Court.


TLI Graduates First Class

TLI graduated its first class of FATPs in 2012 and celebrated the admission of its first candidates to the U.S. Tax Court Bar during the 2014 Testing Cycle.


TLI Honors Charles Read

Charles Read CPA  MBA  BBA  USTCP was named the first recipient of the Judicial Merit Award for his noteworthy participation and academic performance during the 2014 Testing Cycle. He has been in Federal Tax Practice as a CPA (Texas) for over 20 years. He joined the Tax Law Institute as a contributing lecturer in 2015 after he completed the nonattorney admissions and apprenticeship programs. Counsel Read lectured in non-attorney admissions in 2016 and 2018.


IRS Appoints Charles Read

Charles Read was appointed to the IRS Advisory Council in 2018 where he served as small business wage and investment advisor. He was the IRS Advisory Council's only sitting nonattorney admitted to practice in the U.S. Tax Court. He is an expert in small business management.


Judicial Tax Forum

The Tax Law Institute was among the academic institutions invited to participate in the U.S. Tax Court Judicial Tax Forum held in Spring 2014 at Duke Law School in Durham NC. Both IRS Special Enrolled Agent James H. Chapman M.P.A.  M.A., now Lecturer-Emeritus at the Tax Law Institute, and Program Director Michael Stuart attended the 2-day Forum.


Judge Dean Honored

Sitting U.S. Tax Court STJ John F. Dean was honored at a dinner held at the University Club of Washington DC. Judge Dean who is scheduled to retire in summer 2014 was the Distinguished Speaker at the Tax Forum where he spoke to a group of Tax Court bar candidates who sat for the Nonattorney Examination the following day. The event was sponsored by the Harvard Club of Washington DC.


Judge Dean Joins TLI

In Fall 2014, John F. Dean J.D.  M. Law Taxation, then recently-retired U.S. Tax Court Special Trial Judge, who sat on the bench in the United States Tax Court for 20 years, joined the Teaching Faculty of the Tax Law Institute as Distinguished Judicial Speaker-in-Residence.


University of Alabama Partnership

 In 2015, the Tax Law Institute entered into partnership with the University of Alabama School of Law Graduate Tax Program. The purpose was two-fold -
  • Firstly, to encourage IRS special enrolled agents who sought to be "Admitted to Practice, U.S. Tax Court" to apply through an "open admissions policy" to obtain the Certificate in Tax offered by the Law School's Graduate Tax Program.
  • Secondly, to prepare LL.M. graduates of the Law School for U.S. Tax Court Trial Practice.
  • The collaboration ended in 2018 due to lack of interest in the program on the part of IRS enrolled agents.

Ave Maria School Host

In 2019, after being approached by TLI the Ave Maria School of Law agreed to host a summer program on its campus in Naples FL. The purpose of the program was to prepare federally-authorized tax practitioners to pass the 2020 U.S. Tax Court Nonattorney Examination. The program canceled due to insufficient enrollment and inclement weather.


Joni Larson Joins TLI

In 2019, the Tax Law Institute invited Joni Larson J.D.  LL.M.  B.A., to join the teaching faculty as Distinguished Author-in-Residence. Professor Larson is a noted author, law professor, former IRS Tax Litigator in the IRS Office of Chief Counsel and former judicial clerk of the U.S. Tax Court. She literally "wrote the book" on Tax Evidence. Her most notable publication, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, is a must-read for anyone preparing for trial before the U.S. Tax Court.


Treasury Expert Assists TLI

In 2019, the Tax Law Institute invited  Eugene Smith CPA  Ph.D  M.S. B.S., a Federal tax scholar, tax professor, and former U.S. Treasury Department specialist, to assist the faculty as Distinguished Speaker in Federal Tax. Professor Smith served as Special Treasury Agent (Anti-Money Laundering) and IRS Revenue Agent. He is a specialist (Ph.D.) in matters that pertain to the Bank Secrecy Act. The Bank Secrecy Act (BSA), also known as the Currency and Foreign Transactions Reporting Act, is legislation passed by the United States Congress in 1970 that requires U.S. financial institutions to collaborate with the U.S. government in cases of suspected money laundering and fraud.


Speciality Law Group Formed

In 2019 - 2020, the Tax Law Institute launched the U.S. Tax Court litigation affiliate, "U.S. Tax Court Litigators. org. - Tax Litigation Counsel". The sole mission of USTCL is to provide litigation support, and advisory services to attorneys and nonattorney, bar-admitted federally-authorized tax practitioners engaged in IRS docketed appeals practice, fraud defense, and U.S. Tax Court litigation and settlement.

Mission Statement of USTCL

USTCL is engaged as the federal tax litigation representation, support, and advisory affiliate of TLI, established to assist taxpayers, non-attorney (USTCP) and attorney FATPs admitted to practice in U.S. Tax Court. The role of USTCL is limited to the provision of representation in U.S. Tax Court taxpayer litigation, and to provide support and advisory assistance to nonattorneys and Tax Court bar-admitted FATPs attorney to help resolve or settle Federal civil tax controversies.


  Affiliate Director Named

L.B. Carpenter CPA  CFP  B.S. USTCP,  was named a Director and Chief Tax Litigation Counsel and will head the USTCL specialty tax law group, under the oversight of the Teaching Faculty of the Tax Law Institute. Mr. Carpenter has been engaged in Federal Tax Practice for almost 30 years and is admitted to practice as a CPA and CFP in the State of Florida and in U.S. Tax Court as United States Tax Court Practitioner and Certified U.S. Tax Court Litigator®.


Intl. Preceptor Appointed

Daniel Ng  J.D.  LL.M.  B.B.A. recently joined the Tax Law Institute as 2020 International Preceptor and Lecturer to research and discuss the impact of the U.S. internal revenue code upon investment and financing decisions among taxpayers entered into or divesting a merger, acquisition or joint venture. He is an honor's graduate of the Wharton School of the University of Pennsylvania. He entered the British American Law Program in partnership with the University of Cambridge (UK), where he studied under Professor Michael Stuart. He received his J.D. degree with honors. He went on to earn his LL.M. at Golden Gate University School of Law with a certificate in trial advocacy.


TLI Awards Scholarship

The Tax Law Institute funded a scholarship program in January 2020, under the auspices of the "U.S Tax Court Trial Practice Scholarship Fund" at the Tax Law Institute.

The first short-term award was granted as a tuition bridge to a military veteran while receiving Vocational Rehabilitation (“VR & E”) services from the Department of Veterans Affairs under the provisions of Chapter 31.  

The VR & E program is authorized under Title 38, U.S. Code, Chapter 31. It is referred to as the Chapter 31 program. The VR & E program assists entitled Veterans and transitioning-to-civilian Service members with service-connected disabilities and an employment handicap to prepare for employment consistent with the aptitudes and abilities of the veteran.

The scholarship award was based on holistic factors such as the recipient’s status as a Service-Connected Disabled Veteran, financial hardship, likelihood of success in passing the United States Tax Court Exam, future potential as a member of the United States Tax Court Bar and demonstrated aptitude for the Tax Law Institute programs.

The award recipient has earned separate Masters degrees in Management and Taxation.


Keith Fogg as Guest Speaker
Keith Fogg, Clinical Professor and Director of the Legal Services Clinic in Boston -  the Federal tax clinic administered by Harvard Law School - will be the guest speaker during the TLI Tax Court Bar Review - September 11, 2021 thru October 30, 2021 - in preparation for the 2020 Nonattorney Examination that is expected to be administered on either Wednesday, November 10, 2021 or Thursday, November 11, 2021 in Washington DC.


Tax Court Paralegal Program

Janean Kong, E.A. will coordinate the Tax Law Institute's Pre-trial Tax Litigation Support Program founded by James H. Chapman EA. The paralegal program will again be offered at TLI starting in May 2021. Federally-authorized tax practitioners may apply to be admitted to the two-course - tax litigation and legal writing - program that will be presented remotely from May 1, 2021 thru July 31, 2021. Next year's program will be sponsored by TLI affiliate, U.S. Tax Court Litigators.org. Completion of the program would qualify an individual to serve as a paralegal and provide pre-trial litigation support to USTCPs and attorneys engaged in federal tax practice-related litigation in the U.S. Tax Court (aka the "Chapman Certification"). It would not qualify such a person to actually practice before the Court or hold themselves out as legal representative - a privilege awarded only to nonlawyers who have tested successfully on the Tax Court nonattorney (bar) examination and vetted by the FBI. The cost of the program is approximately $7,995.

For more information
call +1.800.513.1598


Extended Office Hours:
Mon - Sat: 09:00 AM - 07:00 PM