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  • Mock Trial | Apprentice
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Mock Trial | Apprentice

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U.S. Tax Court Proceedings

Pro Bono Practice

  • The Tax Law Institute at Washington DC | Mock Trial Program requires CPA and EA Tax Bar applicants and newly-admitted USTCPs to prepare for pro bono practice in U.S. Tax Court. Please visit  our pro bono program webpage, click here. 


  • Here is how it all works. Please note, that in reality, the proceedings may be live (in courtroom) or remote (Zoomgov). 


  • The pro bono bar applicants work collectively with a seasoned USTCP to interview the low-income client to ensure s/he meets the IRS income guidelines. They then review documents, collect evidentiary information, determine Code compliance, and prepare and submit a Petition, which is then docketed in the U.S. Tax Court and sent back to the IRS independent office of Appeals for settlement re-consideration. Eventually, an Appeal's officer is assigned to the case and a hearing date is set. 


 

  • After an unsuccessful mock IRS independent appeal's hearing 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 that lead up to the Branerton Conference, where the parties learn how to cooperate with each other while they each conduct informal discovery. The goal being to have the petitioner's representative work together with government attorneys and all the while maintain good client relations while moving the case forward to trial (or a possible opportunity for a second attempt at a pre-trial settlement at some future date). 


  • The pro bono bar applicants continue to work collectively with a seasoned USTCP to review documents, collect additional evidentiary information, and ensure Code compliance has been met. 


  • Formal discovery then begins next where the litigants file their pre-trial motions along with memoranda of law, oppositions to motions requests, briefs, make request for and take depositions, interview and prepare witnesses, and participate in hearings to argue why motions should be granted or denied, as ordered by the Court. 


  • At mock 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 all motions are heard, the parties prepare for trial. The Court will issue its Standing Orders that speak to how the impending trial will proceed. Then the trial will occur; however, the parties will make every attempt to reach a settlement right up to the day of trial and during the trial itself. At anytime before the conclusion of the trial the parties may inform the judge that they have reached a consensus and are prepared to settle the case. If no consensus is reached the trial will proceed to its conclusion and the trial will end with the judge reserving his decision until the post-trial briefs are submitted and read. 


  • After the mock trial proceedings end, the parties write and submit their post-trial brief and join in post-trial discussions, file post-trial motions and attend to other procedural matters. 


  • 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 and pro bono student litigators.


The Mock Trial is our most acclaimed preparatory endeavor. Offered Spring | Summer 2025.

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The John F. Dean Apprenticeship for U.S. Tax Court Practice

With Access to Legal Information & Research provided by the Tax Law Institute

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: 


Counsel & Assistant 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 | Director, Hawai'i Tax Clinic Board of Directors | Educated at the University of Miami


Associate Professor James H. Chapman E.A. M.A. M.P.A.| Federal Tax Research Director and Associate Professor at the Tax Law Insti'ute | Chairperson, Board of Directors, Hawai'i Federal Tax Clinic


Senior Lecturer and Resident Scholar Serina Moy E.A.| Resident Scholar and Senior Lecturer in IRC | Faculty Advisor at the Tax Litigation Clinic | Hawai'i Federal Tax Clinic | U.S. Tax Court Clinical, Student Practice and Calendar Call Program | Alternate Director, Hawai'i Federal Tax Clinic Board of Directors 


Professor Emeritus Michael Stuart J.D. M.P.A. | Lirigation Training and Trial Practice Director | Educational Coordinator for the U.S. Tax Court Clinical, Student Practice and Calendar Call Program at the Hawai'i Federal Tax Clinic on O'ahu | President of the Hawai'i Federal Tax Clinic aka Hawaii LITC Corp. | Director of the Charitable Giving Programs at the Tax Law Institute


Counsel and Preceptor Jeffrey Thompson E.A. MBA M.A. USTCP | U.S. Tax Court Apprentice & Faculty Intern| Preceptor for the U.S. Tax Court Bar Examination | Assistant Coordinator for the U.S. Tax Court Clinical, Student Practice and Calendar Call Program | Acting Clinic Director of the Hawai'i Federal Tax Clinic on O'ahu



 

The John F. Dean Apprenticeship for U.S. Tax Court Practice

 

  • Traditional law school apprenticeships take a minimum of four (4) years to complete in any of the 4 states where an individual is allowed 'to read' the law under the supervision of a seasoned licensed attorney or judge. Afterwards, an individual is allowed to sit for the respective state bar examination. Whereas individuals who pass the Tax Court bar exam and then hang out their shingle to begin practice as a legal representative are in fact going into a courtroom with no formal legal training.


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

LISTEN TO A CLASS

Click Here

To apply call +1.202.800.9230

email: michaeljerome.stuart@aya.yale.edu

Book an interview

 

The Tax Law Institute at Washington, DC

1717 N Street NW Washington, DC 20036

(202) 800-9230


Copyright © 2001-2025 Tax Law Institute Inc.- United States Tax Court Practitioners & Tax Litigation Counsel | legal educators of federally-Authorized tax professionals - All Rights Reserved. The Tax Law Institute is an IRS Approved Provider of Continuing Education (CE), RS7E4, in Federal Tax Law and Tax Bar and Trial Preparation. TLI is approved to prepare federally-authorized tax professionals, who may claim the federally authorized tax practitioner privilege. Under the law, the term 'federally authorized tax practitioner' (FATP)  means an individual authorized under Federal law to practice before the Internal Revenue Service where the practice is subject to Federal regulation under 31 U.S.C. § 330. The Tax Law Institute has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 C.F.R., § 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual.  Send mail to - Registered Agents Inc. for the Tax Law Institute Inc. - 1717 N Street, N.W., Ste. 1, Washington, D.C. 20036. Telephone +1.202.403.0599. 



Self-Instructing Tax Law Library Utilizing A.I.

Purchase our self-instructing Tax Law Library that utilizes artificial intelligence to prepare for the upcoming U.S. Tax Court Bar Examination on Wednesday, November 5, 2025. 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 August 2025


Weekend Comprehensive Pre-Exam Review

September - October - November 2025


Remote -$4,995


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