Tax Law Institute | 1717 N Street NW | Washington, DC 20036 | +1(202) 800-9230
U.S. Tax Court Proceedings
Pro Bono Practice
The Tax Law Institute | Mock Trial Program, requires CPA and EA bar applicants and newly-admitted USTCPs to prepare for pro bono practice in U.S. Tax Court. Here is how it all works. After an unsuccessful mock IRS appeal of a low-income client's case, the matter is sent back to the Tax Court, where the participants engage in simulated courtroom procedures and practices and learn how to cooperate with government attorneys and maintain good client relations. The bar applicants work collectively with a seasoned USTCP to review documents, determine Code compliance, and prepare and submit a Petition. At the end of the assumed 30-day waiting period after the submission of the initial pleading, the pro bono legal representatives engage in a mock Branerton Conference, where they will eventually prepare and sign a Stipulation. Formal discovery then begins next where the litigants file motions, briefs, take depositions, interview and prepare witnesses, and possibly, participate in hearings, if ordered by the Court. At pre-trial hearings, the parties call witnesses and engage in direct and cross-examinations and present their oral argument, just as they do at trial. After the actual trial ends, the parties write and submit their post-trial brief and join in post-trial discussions, file post-trial motions and attend to other procedures. U.S. Tax Court judges, seasoned tax litigators, and teaching faculty are then invited by the free tax clinic to discuss the proceedings and listen to feedback from the student-participants.
The Mock Trial is our most acclaimed preparatory endeavor.
The John F. Dean Apprenticeship | Federal Tax Litigation
With Access to Legal Information & Research provided by LexisNexis
Transitioning from IRS Enrolled Agent or CPA to United States Tax Court Practitioner aka Tax Litigation Counsel is no easy task. You will become a bounded specialist in Federal tax procedure, IRC and trial practice - building blocks for a winning Federal Tax Litigation Practice.
In partnership with the Hawai'i Federal Tax Clinic | Approved U.S. Tax Court Clinical, Student Trial Practice and Calendar Call Program.
Coordinated by:
Professor Louis B. Carpenter III CPA CFP USTCP | Tax Litigation Counsel and Assistant Professor at the Tax Law Institute | Registered Coordinator of Approved U.S. Tax Court Clinical, Student Trial Practice and Calendar Call Program at the Hawai'i Federal Tax Clinic
Professor James H. Chapman E.A. M.A. M.P.A.| Federal Tax Research Director and Associate Professor at the Tax Law Institute
Serina Moy E.A.| Resident Scholar and Senior Lecturer in IRC at the Tax Law Institute | Faculty Advisor at the Tax Litigation Clinic | Hawai'i Federal Tax Clinic | U.S. Tax Court Clinical, Student Practice and Calendar Call Program
Professor Michael Stuart J.D. M.P.A. | Litigation Training and Trial Practice Director at the Tax Law Institute and Professor Emeritus | Volunteer Educational Advisor to U.S. Tax Court Clinical, Student Trial Practice and Calendar Call Program at the Hawai'i Federal Tax Clinic
The John F. Dean Apprenticeship
The program covers the following seven (7) topical areas. Included in the cost are all classes, tutorial services and Mock Trials. There are no additional fees beyond the initial cost of the program.
A. Representation Before the United States Tax Court
B. Trial Documents Used in U.S. Tax Court Litigation
C. Legal Writing for United States Tax Court Practitioners
D. Mock Branerton Conference
E. Pre-Trial & Trial Practice
F. Litigation Strategies in United States Tax Court
G. Client Relations
Program Objective & Costs
Tax Court litigation is logical. Good case preparation is the most important responsibility you will provide to your client, along with ensuring that you always maintain good relations and have their written informed consent about all matters relevant to the case. This program will prepare you to always do both, along with many other tasks that will ensure that regardless of all else, you will build a professional reputation as a competent and well-trained litigator and trial practitioner.
Fee: $27,995 USD
Fee: $ 4,995 USD |Self-instructing Tax Law Library Utilizing A.I.
Fee: $1,500 USD | Print Copy of Textbook
Financing Available
Questions: Email michaeljerome.stuart@aya.yale.edu | Text IQ-58894529
Facsimile of Tax Law Institute Certificate of Completion Awarded to those who complete Apprenticeshi
Self-Instructing Tax Law Library Utilizing A.I.
Purchase our self-instructing Tax Law Library that utilizes artificial intelligence to prepare for the 2025 U.S. Tax Court Bar Examination. Self-Study using the latest artificial intelligence technology. Pass the bar. Become a United States Tax Court Practitioner. Start your own Federal Tax Litigation Practice. 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