Tax Law Institute | 1717 N Street NW | Washington, DC 20036 | +1(202) 800-9230
Tax Law Institute | 1717 N Street NW | Washington, DC 20036 | +1(202) 800-9230
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 the part most EAs, CPAs, and JDs, who think they know federal taxes, usually fail. One thing for sure, it is truly comprehensive, covering all manner of tax issues. And, it has become much more theoretical, requiring the test-taker to explain his/her understanding of the legal applications of the Code. It is still worth 40% of your overall grade. So, our emphasis in preparing applicants for the 2025 bar exam is to teach how to answer test questions using a facsimile of IRAC methodology. Whereas on past exams, applicants had to know how to quickly complete calculations in federal income taxation, corporate tax, gifts, and estates and trusts; we've seen a shift on the most recent exam to less problem-solving to testing applicant's ability to explain the tax laws that apply. And clearly, applicants should know the tax regulations as they are defined in the Code. IRS enrolled agents and CPAs who believe tax reviews akin to preparation for the SEE is sufficient will most likely be unprepared should the 2025 exam replicate the one administered in 2023. You must also have read all important cases and opinions dating back to July-August 2023. Further, you must have a thorough understanding of Tax Court jurisdiction, Statutory Notice of Deficiency, and the Petition for Redetermination. There were numerous one-point questions on the 2023 exam that spoke to these topics. After you sign up, you will purchase a package of precedent cases selected by our Teaching Faculty. Keep in mind that the 2025 tax bar exam, Substantive Tax section, will most likely test the applicants' understanding of the federal tax laws. Know the laws and you'll pass that section.
You must master these rules and commit them to memory so you do not waste time looking them up. 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 surrounding Tax Court jurisdiction and more.
Do not make the mistake of focusing your attention on the entire FRE. You must learn which rules among the FRE are applicable to Tax Court practice and how and when to use them. Tax Evidence is tricky so it must be presented so that the relationships between these rules are made clear. This is a course on which one should proceed cautiously. If you do not learn how to correctly read a rule then you could be taken down a wrong path and do poorly on the exam.
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 (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 and the country learned that even the country's top legal officer was in fact not above reproach. You must learn these rules in the order in which they are presented. Do not make the mistake of glossing over them. You could flunk the exam as a result.
Please visit: https://www.taxlawinstitute.com
Go to the above website to get detailed information about the bar and trial preparation program at TLI,
Even though you've worked in taxes for a long time, you would be surprised to discover how much you no hope of passing the exam. Spend the time and take this course. You'll be glad you did.
Unless the focus of your practice has been on the partnership and corporate domain, it is imperative that you take this course. Partnership and corporate tax questions appear on the exam and they're usually worth 8-10 points. Answering them correctly can make the difference as to whether or not you pass the Substantive Tax Law section.
The Tax Law Institute Mock Trial Program convenes three consecutive Saturdays in August 2024 via audio and video conferencing in the TLI Virtual Courtroom. USTCPs must each prepare and submit a petition, participate in Branerton Conference, prepare a stipulation, file motions, take depositions, prepare witnesses, and engage in direct and cross-examinations and oral argument and prepare and submit a post-trial brief.
Managed by Christopher Kelaher, Teaching Assistant at the Tax Law Institute, with contributions from Michael Stuart, Professor Emeritus, and distinguished lecturers and trial attorneys.
Kimberely Bates E.A. joined TLI to prepare for the U.S. Tax Court bar examination. In the interim, she wound up serving briefly with an IRS-funded free tax clinic in Hawaii. As she prepares to be examined by the Court, she is feeling confident and well-spoken in the FRE and Tax Court practice and procedure.
This former IRS supervisor has just been named a candidate for the Judicial Merit Scholarship given by the Tax Law Institute to performing bar candidates. She just completed the tax bar preparation program at TLI and, like all of her classmates, we can imagine that she looks forward to bar admission and apprenticeship, especially to working under the supervision of pro bon counsel during student trial practice. There's no telling what practice area she will enter, but while preparing, Ms. Wright took a keen interest in partnership and corporate tax matters and demonstrated that she had read and re-read the cases.
Owner NH Tax Services LLC Houston Texas
Noris Hernandez, CTP (Certified Tax Professional) owns and manages a full-service tax business in Houston Texas. She serves a diverse community of both English- and Spanish-speaking taxpayers. She prepares tax returns in compliance with federal and state guidelines. In addition, she offers free tax advice year-round and caters primarily to the retired military, police, fire, and teaching professionals of the Houston area. Ms. Hernandez holds a bachelor's degree in business management and accounting. She is certified in ethics and in due diligence in the compliance of Federal and State tax law. She has been a member of the National Notary Association since 2010 and the National Directory of Registered Tax Return Prepares since 2017. When she passes the November 2023 Tax Court exam, Ms. Hernandez intends to combine her tax return preparer practice with U.S. Tax Court representation of her clients who decide to challenge IRS deficiency determinations. She is presently a 1L student at Taft Law
Prof. of Accounting St. Mary's University San Antonio Texas
Rod Monger, EA Ph.D. is an IRS Enrolled Agent and adjunct professor of accounting at St. Mary's University in San Antonio, Texas. He has taught accounting, and finance at universities in New York, Boston, and Texas; and overseas in China, United Arab Emirates, Iraq, and Afghanistan, where he chaired the business department. He has published two books. He also has industry experience as Vice President of Consulting for a New York-based think tank and with Exxon Corporation, and entrepreneurial experience in consulting, education, financial services, and real estate. He has served on several boards including chair of Afghanistan International School, which he founded, and a regulated financial investment firm formerly based in Dubai. His doctorate in accounting, MBA, and B.S. economics degrees are from the University of Houston. He was an invaluable assistant in helping to obtain funding for the recently-approved, low income taxpayer clinic in Honolulu, Hawaii.
International tax accountant, Serina Moy, has just been named a candidate for the Judicial Merit Award given by the Tax Law Institute to performing tax bar candidates. She completed the Tax Bar Admissions Program at TLI and is about to be examined by the Court. If approved, she will be "admitted to practice, U.S. Tax Court" and begin her apprenticeship in U.S. Tax Court under the supervision of pro bono counsel and the Tax Law Institute.
After working for twenty years as a tax accountant, Frantz Pierre-Louis set his sights on becoming a United States Tax Court Practitioner. He enrolled in the Tax Law institute's Bar Admissions Program and excelled. He is currently among several candidates under facultyconsideration for the coveted Judicial Merit Award.
Tatiana Loughman enrolled at the Tax Law Institute not only to pass the non-attorney examination but also to learn about U.S. Tax Court trial practice and litigation. She was astounded to find out that many USTCPs are unsuccessful at trial because they simply never trained to try a case.
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Purchase our digital self-study module for the 2025 Tax Bar Exam - Get all four (4) tested subjects and more - Tax Evidence, Legal Ethics, U.S. Tax Court Rules & Substantive Tax Law - $3995