CPAs and EAs
2025 IS YOUR YEAR
TO EXPAND YOUR TAX CAREER!
Our Passion Is Helping You
Enhance Your Taxation Knowldge!
Obtain Requisite Knowledge
We teach you the skills needed to:
- MASTER LEGAL REASONING
- EVIDENTIARY ANALYSIS
- APPLICATION OF THE PROCEDURAL RULES OF THE TAX COURT.
Armed with these specialized skills you will be able to analyze each of the U.S. Tax Court examination questions, successfully identify the specific issues and formulate the correct answers necessary to achieve a 70% passing score on each part of the written examination administered by U.S. Tax Court.
Our USTCP instructors’ mentor and guide you through the learning and study process to condition and endurance train your brain and body for the stamina necessary to critically think without distraction or deterrence for the continual 4-hour period necessary to fully complete and successfully pass the written examination in fall 2025.
Embark on the first steps to enhance your taxation knowledge and expand your professional tax controversy representation services.
Our dynamic program is successful in preparing examination candidates for these challenges.
In-depth Study Subject Areas Covered
The USTCP instructor-led online webinar tutorial program focuses on specific subject matter and materials that the United States Tax Court requires examination applicants to know so they can satisfy to the determination of the Court that they possess the required requisite knowledge and qualifications to provide competent representation before the Court.
Tax Court Rules of Practice and Procedure
The Tax Court Rules prescribe the jurisdiction of the Tax Court, case management procedural requirements of the parties, and disciplinary conduct processes of the Court. The course focuses on specific rules and amendments commonly tested by the Court including any pending rules applicable to the specific period. Examination candidates master the capacity to understand and apply the rules of Tax Court to specific case types. Through in-depth study of the Tax Court Rules of Practice and Procedure, practitioners learn to determine tax matters of which the Court has jurisdiction and learn to recognize how the Court will “Rule” on specific matters before the Court as well as what the Court’s final judgment generally will be.
Federal Taxation; Substantive Tax Law
The Substantive Tax Law segment addresses complex federal taxation concepts commonly tested by the Court. Examination candidates master the capability to accurately apply federal taxation laws and perform complex written calculations to achieve correct answers relating to individuals, partnerships, corporations, estates and trusts tax matters.
Federal Rules of Evidence
Specific Federal Rules of Evidence apply to United States Tax Court cases.
This segment focuses on these specific laws of evidence. Examination candidates master the ability to accurately identify and apply the evidentiary rules to typical small tax cases and regular tax cases before the U.S. Tax Court. Examination candidates master knowledge and application of these rules as they apply to the admission of evidence before the Tax Court as well as objections to such admissions. Candidates are taught the IRAC format through extensive study of the FRE, which has proven to substantially enhance the candidate’s capability to accurately formulate written answers on this section of the USTC examination.
Legal Ethics; American Bar Association Model Rules of Professional Conduct
The ABA Model Rules of Professional Conduct specifies the professional responsibilities of counsels. These rules are more complex than the professional responsibility rules that Enrolled Agents and Certified Public Accountants are commonly familiar with. These laws are promulgated by the American Bar Association. The United States Tax Court has adopted these laws to regulate the conduct of counsels in cases before the Court. The consequences for violations of these laws, by counsels, could result in various disciplinary proceedings which may include censorship, suspensions, disbarment, civil penalty liabilities or criminal liabilities. Examination candidates master the knowledge of their professional responsibilities to the clients they serve, the Court and the legal profession.
U.S. Tax Court Cases and Trial Sessions
You are encouraged to routinely read Tax Court orders and opinions decisions of the Court posted daily on the U.S. Tax Court website.
Our USTCP tax professionals know you will benefit significantly from realistic experiences enhancing your learning of actual Court procedure through direct observation. Therefore, examination candidates are encouraged to attend U.S. Tax Court Calendar Call and Trial Sessions held in your local geographic area or remotely.
TOGETHER WE CAN ACHIEVE YOUR GOALS!