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TAX LAW INSTITUTE
Become a United States Tax Court Practitioner aka Tax Litigation Counsel | Represent Taxpayers | Prep Nov 2021 USTCP Exam
1717 N Street N.W. | Ste.1 | Washington D.C. 20036 | 808.202.2274
Become a United States Tax Court Practitioner aka Tax Litigation Counsel | Represent Taxpayers | Prep Nov 2021 USTCP Exam
Prepare at your own pace for the November 2021 Tax Court Non-Attorney Exam. Subscribe to our digital portal for $1695. All tested subjects. Access prior non-attorney exam questions and our suggested answers; get our study notes; and self-test using our pop quizzes with answers. Call +1.202.800.9230
Joni Larson "wrote the book" on Tax Evidence. She is a prolific author. View her other books on various topics of Federal Taxation. She is currently Distinguished Author and Professor of Law at the Tax Law Institute, where she helps to prepare federally authorized tax practitioners for the Non-attorney Examination and future trial practice in the U.S Tax Court.
The Second Edition of [sic] her latest book, A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes: Information as to why an appellate court reversed the Tax Court’s evidentiary decision (and, where applicable, why it affirmed the Tax Court’s decision). Information about splits of authority in the appellate courts regarding evidentiary issues. Significantly more examples of how the Tax Court has applied the rules of evidence. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.
Click Here to Order the 2nd Edition
Courtesy of BarnesandNoble.com
The Tax Law Institute offers the only digital U.S. Tax Court Litigator training program for non-lawyers in the country. The program was developed by Rod Monger who previously served as Interim Director of Tutorial Services and coordinated the 2021 Tax Court Bar Review that prepares the program applicants for the November 2021 Tax Court non-attorney exam. He is an E.A. and teaching specialist in financial accounting. His practice area of interests is in tax fraud and evasion defense. He holds a Ph.D., MBA in Accounting and B.A. in Economics from the University of Houston. Aside from his work on the digital platform, Mr. Monger was an invaluable assistant during the organizing and funding of the Hawaii LITC that was awarded a grant to operate the first and only IRS low-income tax clinic on the islands.
The Tax Law Institute organized the Hawaii Low Income Taxpayer Clinic in summer 2020. Located in downtown Honolulu, adjacent to Waikiki Beach, Hawaii LITC is the first and only IRS-funded low income tax facility in the archipelago. Sponsored by the IRS Taxpayer Advocate Service and funded by the IRS and Tax Law Institute, the clinic was approved last November. It is scheduled to begin operating on or about May 1, 2021. TLI Faculty member and clinic co-founder, Janean Kong, E.A. and Certified Professional Accountant is a graduate of the University of Hawaii Program in Professional Accounting., She will serve as the Clinic Director and Qualified Tax Expert. Ms. Kong will manage a staff of 2 employees and 20 volunteers. Kim Bates, IRS Enrolled Agent, will serve as Tax Compliance Officer and Qualified Business Administrator.
Deficiency actions, pleadings, pretrial procedures, and litigation are explained by our IRS-approved CPE provider, Michael Stuart. He is professor emeritus and teaching specialist for non-attorney preparation, litigation and trial practice. Mr. Stuart is approved by The Florida Bar as CLE provider to attorneys and delivers his programming through U.S. Tax Court Litigators.Org, TLI affiliate and specialty tax law group and advisory. He is the architect of the pro bono legal representation program and co-founder of the TLI and IRS funded Hawaii Low Income Taxpayer Clinic in Honolulu. Mr. Stuart is a former White House tax policy advisor and past visiting scholar of public policy (taxation) at Yale Law School. He was special consultant to Harvard University for banking and finance.
Louis "L.B." Carpenter has been in Federal tax practice as a CPA for almost 30 years. He is also a Certified Financial Planner. Mr. Carpenter is a member of the Tax Court bar and serves as Chief Tax Litigation Counsel and Tax Practice Director for U.S. Tax Court Litigators.Org, the CLE and tax litigation advisory to attorneys. He is co-founder of, and serves as pro bono legal representative for the Hawaii Low Income Taxpayer Clinic in Honolulu. Aside from providing litigation services support, he is often called upon to express his knowledge of the IRC and caselaw as an expert witness. He was trained in U.S. Tax Court litigation and trial practice at TLI, where he was named Judicial Merit Scholar. He was degreed with the B.Sc. in Accounting at the University of Miami.
The Honorable Judge John F. Dean served as the Distinguished Judicial Speaker at the Tax Law Institute from 2014-20. He was appointed Dean of Faculty in 2021. Judge Dean joined the Tax Law Institute upon his retirement from the bench on the U.S. Tax Court, where he sat for twenty years. During his time at TLI, Judge Dean worked to develop the first litigation training and trial practice program for non-lawyers in the United States. As the Distinguished Judicial Speaker Emeritus, Judge Dean will, on occasion, continue to offer insights into federal tax laws and tax court trial practice and litigation. His educational contribution “opened the door” for non-attorneys to hone skills previously held only by tax lawyers. Consequent to his efforts, TLI-trained litigators have achieve some of the best litigation results in the Court. Read his story in January 2021 Attorney at Law Magazine.
Our Federal tax research is done by James H. Chapman, an expert in tax accountancy, auditing, and fraud detection. He is an IRS Enrolled Agent, National Tax Institute Fellow and co-founder of Hawaii LITC. He follows Congressional legislative outcomes related to U.S. Treasury Regulations and the Internal Revenue Code from which they are derived. He is one of the longest serving faculty members at the Tax Law Institute and is active during the 2021 Testing Cycle as Lecturer Emeritus. Mr. Chapman's principle role is that of Chief Tax Accountant for the corporate affiliates. He is also the coordinator of the TLI Professional Practice Program that offers joint training for practice before the IRS and USTC. He earned the M.A. and M.P.A. from Webster College.
The Honorable Judge John F. Dean is the Dean of Faculty and Distinguished Judicial Speaker Emeritus. He is a former Special Trial Judge of the U.S. Tax Court. He has distinguished himself as the only former U.S. Tax Court Special Trial Judge ever to oversee non-attorney bar preparation and practice in the history of the Court. For the last six years, he served as a judicial educator and speaker at the Tax Law Institute where he prepared federally authorized tax practitioners (FATPs) to pass the difficult Tax Court Non-attorney Examination. His judicial guidance and insight contributed to the skills-set currently held by IRS enrolled agents and CPAs applicants who were subsequently admitted to practice before the Court as United States Tax Court Practitioners aka Tax Litigation Counsels.
Professor Joni Larson is a celebrated legal author. She team-taught with Judge Dean the Tax Court Bar Review that began in January 2020 to instruct non-attorney exam applicants in test-taking techniques. As she did then, she currently leads the course in Tax Evidence based upon evidentiary principles and applications cited in her latest book, the second edition of A Practitioner's Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court. Professor Larson is also an IRC Scholar as well as a master of U.S. Tax Court rules of practice and procedure, skills she perfected while serving as a judicial law clerk for former Judge Irene Scott. She has an intimate knowledge of case law, published opinion and of winning litigation strategies.
Our 2021 Guest Speaker, Professor T. Keith Fogg directs Harvard Law School's Federal Tax Clinic at the Legal Services Center where he serves as a clinical professor of law. He joined the Harvard faculty in 2017 after teaching at Villanova Law School for a decade. He got the tax clinic at Harvard off the ground in 2015 and 2016 while serving as a visiting professor. He was one of the early advisors and advocates for the Tax Law Institute's undertaking to establish the Hawaii Low Income Tax Clinic. Prior to teaching at Villanova he worked for over 30 years with the Office of Chief Counsel, IRS. He is a national authority on tax procedure. He co-authors a blog, procedurallytaxing.com, which focuses on current tax procedure issues. We are fortunate to list him as a speaker.
Louis "L.B." Carpenter is a CPA and United States Tax Court Practitioner. He will coordinate pro bono representation as Tax Litigation Counsel to Hawaii LITC. In 2020, he was named Chief Tax Litigation Counsel and Tax Practice Director at U.S. Tax Court Litigators.Org. He has been in Federal Tax Practice for almost 30 years. He litigates and provides support to trial attorneys and is often called upon to articulate his knowledge of the Internal Revenue Code as an expert witness. He has settled high-liability cases favorable to his clients since he began his practice befor the Court. He is a Certified Financial Planner. He trained at the Tax Law Institute where he was named a Judicial Merit Scholar. He holds a B.Sc. degree in Accounting from the University of Miami in Florida. Mr. Carpenter lectures in CPE and CLE for both TLI and USTCL.
Janean Kong is a Certified Professional Accountant and IRS Enrolled Agent. She is a member of the Teaching Faculty at the Tax Law institute in Washington DC. where she is certified as a Pretrial Tax Litigation Specialist and works with U.S. Tax Court Litigators.Org, also based in Washington DC. She holds additional certifications in the State of Hawaii as Tax Strategist, Tax Coach, and Master Tutor and is a graduate of the University of Hawaii Professional Program in Accounting. She trained at the Tax Law Institute where she serves as preceptor for small business development. She is a native of Oahu and owner of Smart Tax & Business Solutions Inc., a tax service firm that shares its offices with Hawaii LITC. She serves as the Clinic Director. Ms. Kong is the public relations face of the Hawaii Clinic and coordinates fund raising with the development team.
The Tax Law Institute selected a 2021 non-attorney bar candidate, Kimberely Bates, to serve as the Tax Compliance Officer and Qualified Business Administrator for the first and only IRS-funded low income taxpayer clinic in Hawaii. After accepting audit and pro bono cases, the TLI staff turned to Ms. Bates for assistance. She has over 20 years experience in tax and financial matters. She is an IRS Enrolled Agent and is working toward certification as a fraud examiner. She has handled small tax controversy cases of unfiled tax returns to the more complex international audits. Although her experience is extensive of various types of audits, the greatest number of collection cases stem from Trust Fund Recovery Audits (payroll tax audit). Kim has successfully defended employers and saved small business owners thousands in penalties.
LISTEN, TALK AND LEARN FROM THE TOP LEGAL & TEST-TAKING EXPERTS!
This course is presented by the Teaching Faculty and includes instructions from the current TLI dean and distinguished Judicial speaker, former special trial judge, John F. Dean of the U.S. Tax Court. He is joined by Professor Joni Larson, a former judicial law clerk of the U.S. Tax Court who is presently the top Tax Evidence scholar in the country. Professor Larson is a former IRS litigator who worked in the Chief Counsel's Office and is considered to be an expert on the Internal Revenue Code (IRC). They are joined with an IRS tax practice and procedural expert, T. Keith Fogg, formerly of the IRS Chief Counsel's Office and presently a clinical professor of law at Harvard Law School, where he founded the Federal Tax Clinic as part of the Low Income Taxpayer Clinical program sponsored by the Taxpayer Advocate Service and funded by the IRS. Faculty of the U.S. Tax Court Non-Attorney Bar Review, Litigation Training & Trial Practice Program will discuss test-taking techniques and engage the applicants in long-hand writing exercises to get through the 4 hour exam. Applicants must achieve 70% minimum grade in each of the four tested subjects to pass the exam.
LEARN FROM THE IRS LITIGATOR "WHO WROTE THE BOOK" ON TAX EVIDENCE
The Evidence Section of the Non-attorney Examination continues to be a problematic challenge to test applicants. Along with the Substantive Tax Law section, most candidates who are unsuccessful attribute their failure to pass one or both of these sections. Professor Joni Larson literally wrote the book on Tax Evidence. Anyone who opts to practice in the U.S. Tax Court should and must read her book, A Practitioner's Guide to the Federal Rules of Evidence as Applied by the Tax Court, 2nd Edition. Her writing delineates the specific FRE sections that a FATP must know in order to engage in trial practice and litigate a case in this Federal tax forum most often selected by taxpayers to challenge a deficiency determination made by the IRS. Students who have studied under Larson cite her unique ability to clearly explain evidentiary principles and their application in an easy-going manner such that listeners are able to grasp the context quickly. They also say that Professor Larson speaks well to individual questions and is attentive and thought-provoking. Overall, she is described as a very good communicator and excellent teacher.
HEAR FMR. TAX COURT JUDGE & FMR. JUDICAL LAW CLERK DISCUSS THE RULES OF THE COURT
Non-attorneys who are authorized to practice in the U.S. Tax Court are required to have intimate knowledge and command of the Court's rules of practice and procedure. It is essential to successful practice in that legal forum. As you prepare to take the November 2021 Non-Attorney Examination have you asked yourself if you really know and understand the rules of practice and procedure? Do you know what Rule 34 tells you what you must do when you write a Petition for Redetermination? Do you know what rule speaks to documents included in the "initial pleadings"? Do you know how to define a Rule 122 case? Or what about Rule 121? What is its relationship to the Summary Judgment Motion? And what about a Rule 37(c) Motion? When can it be filed and under what circumstances will this motion be granted? And these are just a few of the plethora of rules that are listed on the U.S. Tax Court website. After you participate in our virtual Sep-Oct 2021 Non-Attorney Pre-Exam Review you will know all the Rules and how and when to apply them.
LEARN THE ABA MODEL RULES OF PROFESSIONAL CONDUCT
Up until the Watergate era (early '70s), individuals who were trained in the law and admitted to practice were considered to be "above reproach". But the actions of an American president - the commander and chief - and presumably, a trained lawyer and respected member of the bar, changed that perception, forever.
Post-Watergate required the American Bar Association (ABA) to revisit the ethical guidelines that were then in place and to order reform. The results are the ABA Model Code of Professional Responsibility that we have today. These rules tell the lawyer what he can and cannot do in his relationships with clients, tribunals, colleagues, and interactions with the general public. United States Tax Court Practitioners are required to abide by the ABA Model Rules of Professional Conduct. Consequently, applicants for the Non-Attorney Examination in November 2021 are required to study and learn the ethical rules of conduct which are tested and account for 10% of the overall grade. Once the ethics rules are mastered, most applicants find the Legal Ethics questions on the exam to be some of the easiest to answer thus this section is often the first completed by test applicants. It is a good idea to read the Ethics rules once each day during the months before the administration of the exam. They are fairly easy to master and appear in a sequence that makes them seem to be the most logical of all the rules, e.g. evidentiary rules and U.S. Tax Court rules of practice and procedure. It is advisable to get started early in your memorization of these rules rather than wait until the last minute.
WHAT TO EXPECT TO SEE IN THE SUBSTANTIVE TAX LAW SECTION
It used to be that the Substantive Tax Law section of the Non-Attorney Examination could be predicted to be a series of questions that tested applicants on Tax Court jurisdiction or the procedural significance of the deficiency notice. Well...that prediction is still somewhat accurate. The exception is that the Substantive Tax sections last time (2018) contained eighteen questions that pertained to cases that were decided since the administration of the previous Tax Court exam in 2016. Test-takers had to have read the published opinions that spoke to those rulings in order to have answered correctly each of questions posited. In November 2021, test-takers would be wise to have read as many cases and opinions as possible, going back as far as September 2018, and up until and including August 21, 2021. Yes, that's a lot of cases. But we're talking about anywhere from 16-18 questions that can appear on the next exam, possibly worth 20 points. And, of course, don't forget about those traditional queries that speak to basic principles of individual taxation, estate and gift tax, tax procedure and legal analysis as well as the structure and history of the Internal Revenue Code as amended, and the general subject of the revenue laws and the interpretation placed thereon by the Court in leading cases. And let us emphasis, once again, because of its importance, the constitutional and general substantive law applicable to Tax Court cases. And lastly, the notable published Opinions written by judges of the U.S. Tax Court during 2018 thru 2020. Be sure to prepare briefs of the opinions to make them easier to review.
WHAT'S GOING TO BE DIFFERENT ABOUT THE UPCOMING EXAM?
Practicing answering prior years' test questions is probably the best way to prepare for the upcoming Non-Attorney Examination. Questions reappear during every testing cycle that mimic or flat-out re-state, almost word-for-word, questions that posted the previous testing cycle. Nevertheless, everyone who had familiarized him/herself with the exam recognized that in 2018, the format of the non-attorney examination changed. That change was most apparent in the Substantive Tax Law section of the exam. Unlike previous years, that section which had always been considered a "problem-solving" regimen of word problems that gave rise to multiple calculations on worksheets that prove to be time-consuming and tedious. Instead, the examiners instituted "word problems" that asked the test-taker to recount facts and circumstances surrounding notable cases and opinions around tax events that created precedent among the annals of the Court. Thankfully, that was the only exam section to transition. Evidence, Legal Ethics and Rules of Practice and Procedure remained unchanged. This year's mock testing will therefore focus on preparing test-takers to pass the exam with the more challenging 2018 format. So, review Evidence, Ethics, and the Rules of Practice and Procedure but prepare with us to pass Substantive Tax Law as it will no doubt be the most problematic section of the 2021 Exam. As we'll correct the answers you write the very next day, you'll know almost immediately if you got your money's worth when you signed up to take our Review. We think you'll be pleasantly surprised.
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Buy our digital self-study module for November 2021 Non-Attorney Exam - Get all four (4) tested subjects - Tax Evidence, Legal Ethics, U.S. Tax Court Rules & Substantive Tax Law - $1695