Tax Law Institute | 1717 N Street NW | Washington, DC 20036 | +1(202) 800-9230
Free legal representation before the IRS & U.S. Tax Court for the low-income Hawaiian community
Self-prepare for the 2025 U.S. Tax Court Bar Examination. Reserve your subscription to our revised and updated digital Self-Study Digital Library for the price of $4995. Utilizes A.I. to self-teach and present all tested subjects - FRE | IRC | Federal Tax Procedure | Ethics | Tax Court Rules & Procedures | Case Law. Self-test with pop quizzes with answers. Access prior Tax Court bar exam questions and our suggested answers. Ideal for busy EAs and CPAs.
Included are self-study digital recordings of live classes that cover difficult topics. Click here.
Call +1.202.800.9230
Kathryn Franklin, M.Sc. Accounting, M.Sc. Auditing
She is a tax manager, Montana ranch owner and a specialist in agricultural management. She is a seasoned mortgage banker with graduate degrees in accounting and auditing and boast a track-record as a very competent construction manager.
Jeffrey Thompson, E.A. M.A. MBA, USTCP-Designate
He is the Group Leader of the pro bono student reps and a small business and entertainment tax specialist. Recently-vetted by the FBI, he awaits being sworn-in as United States Tax Court Practitioner and the assignment of his bar registration number.
Louis B. Carpenter CPA, CFA, USTCP
He is an Assistant Professor at the Tax Law Institute at Washington DC and registered coordinator of the U.S. Tax Court, Student Practice and Calendar Call Program for the Hawai'i Federal Tax Clinic. To learn more, please visit https://taxlawinstitute.com/pro-bono-program
Serina Moy E.A.
She is Faculty Advisor to the Pro Bono Program.
She also is the 2024-2025 Resident Scholar and Senior Lecturer in the IRC for the U.S. Tax Court Tax Bar Prep and Apprenticeship Program at the Tax Law Institute at Washington DC. To learn more, please visit https://taxlawinstitute.com/pro-bono-program
We are here to protect you and your rights. As an American worker your income and wages are subject to taxes. Your tax payments are used to support a government that is elected to serve all the people. This includes you.
If you believe that you have been treated unfairly by the IRS then we are here to negotiate on your behalf. Not only will we counsel you, we will also educate you and stand in your defense.
And, if you are deficient in the amount of federal tax that you have paid, and you owe money and simply can't afford to pay then we can usually arrange a payment plan for you with the IRS that won't take a big bite out of your paycheck.
Whatever the federal tax problem, please know that we are here to help. Just call us. We've been negotiating with the Federal government for a very long time, so we can usually find a way to work things out with the IRS.
We educate low income and ESL taxpayers about taxpayer rights and responsibilities. We offer free multi-lingual, remote consultations and classes that teach individuals so that no one has to fear the IRS.
Our clients are given free access to mini-courses simply by dialing in to a virtual conference room. There, they can speak directly to a tax expert who can answer almost any question they might have about federal or state tax obligations, regulations and procedures.
For those who work from home or who have a small business such as a landscaping service or some other sources of self-employment income, for example, Uber driver, we offer tips and tax planning advice to help you stay on top of your business. And for the more ambitious, we provide short business management classes with tools to improve your cash flows and to better manage your money. Online Federal tax tutorials will post soon and continue each month thereafter.
We are strictly a Federal tax clinic and address only Federal tax matters. Through our tax and pro bono legal services, our federally-authorized tax practitioners and tax litigation counsel can resolve tax controversies before the IRS and U.S. Tax Court. Their services are free.
So, how would you know that your tax matter may require attention? Usually, you'll receive a notice in the mail from the IRS that tells you that you owe money to the government. The IRS notice is called a "30-day letter".
You must contact us immediately if you get such a letter because we can talk to the IRS appeals office and probably negotiate a settlement. But if you wait too long then our counsel will have to file a "petition" and represent you in Tax Court. This is a process that can be avoided if you get in touch with us as soon as you receive the 30-day letter. Remember, we handle only Federal tax matters. No State of Hawaii tax issues unless they relate to a Federal tax return.
Federal Tax Procedure is taught by Federal tax scholar, Professor James H. Chapman. It is an absolute requirement for any EA, CPA or JD who will take the 2025 Tax bar examination. The book and related materials contain text discussion, relevant Code Sections, and certain cases designed to encourage United States Tax Court Practitioner-applicants to think about the Tax Procedure process. It is essential reading to prepare for the upcoming Tax bar examination. CPAs and EAs may find it to be an excellent review of subject matter they have not seen since they prepared for the SEE and accountancy examinations that qualified them for approval to practice before the IRS and/or meet requirements of State Accountancy
Boards. It also is a great preparatory tool for the Tax Court bar exam.
Fee $1195
Awards 30 CE credits
RS7E4-T-00051-24-O
Sign-up for our newest course that covers the IRC sections that often appear on the Tax Court bar exam. Presented by our resident scholar on Code section analytics at the Tax Law Institute, Serina Moy EA, Senior Lecturer, this course is an absolute requirement if one wants to pass the 2025 Tax bar examination. Purchase this book from Thomson Reuters. The entire Federal Tax Code, and its complete history, is at your fingertips with the Complete .Internal Revenue Code This convenient, easy-to-use volume provides you with the complete legislative history and a comprehensive topic index to speed your tax research. Cautions from our editorial experts provide you with key information about special rules and effective dates needed to properly apply the Code Section. The Complete Internal Revenue Code includes all legislative changes up to its publication date, providing you with a complete history of all amendments affecting a Code Section.
The Complete Internal Revenue Code provides quick access to the information you need with:
Fee $1195
Awards 20 CE credits
According to Professors Chapman, Carpenter and Stuart, the Substantive Tax section is purported to be the most problematic of all the exam parts, and it is now even more difficult. It is by far, the part most EAs and CPAs think they know because it deals mostly with Federal taxes; however, it is the one section they usually fail. One thing for sure, it is comprehensive! It covers all manner of Federal tax procedure, IRC sections, and recent caselaw. And, it has become much more theoretical, requiring the test-taker to explain his/her understanding of the legal applications of the IRC. It is worth 40% of the overall grade. Our emphasis when preparing applicants for the 2025 bar exam is to teach how to answer test questions using a a three-prong methodology derived from experiences shared by successful and unsuccessful test-takers. Whereas in the past, we relied heavily on rote review of prior exam questions and model answers, we now integrate our class discussions and teach 3 separate courses - Federal Tax Procedure + IRC Section Review + Caselaw. And we utilize recently-FBI-vetted USTCPs who passed the 2023 bar exam along with unsuccessful test-takers who missed passing by several points. From them we can learn about the challenges they faced and the mistakes they made. They share copies of their failed exams (redacted) retrieved from the Tax Court and walk-through the questions that in hindsight, they realize they answered incorrectly. We devote time to subject matter that we know applicants should know, such as the legal interpretation and application of the tax regulations as they are defined in the Code. Lastly, we take a deep-dive into precedential caselaw, and recent published opinions. We review the basic tenets of individual, corporate, partnership, gift and estate tax. We also cover Tax Court jurisdiction, the Statutory Notice of Deficiency, and the Petition for Redetermination. We remind the novice test-taker, in case they haven't heard, that there were numerous one-point questions on the 2023 exam that spoke to these topics. Lastly, we tell test-takers that it would be prudent to visit the U.S. Tax Court website regularly and read no fewer than 3-4 published opinions every week.
Fee $1595
Professor Michael Stuart offers the following advice: Do not waste your time focusing your attention on the entire FRE. Purchase this book from the American Bar Association and sign-up for our course on Tax Evidence. You must learn which rules among the many found in the FRE are applicable to Tax Court practice and how and when to use them. Tax Evidence is tricky so it must be presented in such a way so that the relationships between these rules are made clear. This is a course of study in which one should proceed cautiously and carefully. If you do not learn how to correctly read a Rule then you could be taken down a rabbit hole of legal reasoning and do poorly on the exam.
Fee $995
You must master these Tax Court Rules and commit them to memory. You do not want to waste time looking them up. We will show you how they are logical and straight-forward and often string together. If you master these rules, you will gain a better understanding of Evidence and the Substantive Tax Law that give rise to Tax Court jurisdiction and more.
Fee $995
Even though Legal Ethics is worth just 10% of the overall grade, applicants fail this section because they don't take the time to truly learn the rules and their relationship to each other. What you may assume to be true about what a lawyer (in our case, a United States Tax Court Practitioner) is allowed to do and not do is going to be most likely incorrect. These are very strict rules that came about after Watergate when the country learned that even the nation's top legal officer was in fact not above reproach. Quick tip. You must learn these rules in the order in which they are presented. Do not make the mistake of glossing over them individually. In the end, you could flunk the section and the exam.
Fee $995
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Purchase our digital self-study library that utilizes A.I. to prepare at home for the 2025 Tax Bar Exam - Get all six (6) tested subjects and more - Federal Tax Procedure, IRC, Case Law, Tax Evidence, Legal Ethics & U.S. Tax Court Rules - $4995
Available January 2025