Exam Preparation

Since the Tax Court does not publish suggested answers, and a successful candidate can no longer able to obtain their exam answers, knowing what and how to study for this test can be daunting.

Preparing to Practice before the US Tax Court is designed to focus the student’s study on the areas most likely to be tested. A comprehensive text, updated with each class cycle, provides explanatory material to highlight common exam topics, then applies past exam questions to the topic. Emphasis is on using current tax law and information to answer prior exam questions as there is limited value in knowing a full point answer for a prior exam if the law or procedure has since changed.

If self-study works best for you, we offer suggestions in the Self Study and in Study Resources sections on how to locate useful materials along with guidance in Ten Study Tips. Many will find it more helpful to work with a professional exam preparation specialist to guide their studies in the most effective and efficient manner. This also gives you access to study partners who are preparing to take the exam. Our course is divided into three sections:

Preparing to Practice before the US Tax Court over 3 days in the first session allocates time between Practice & Procedure, Evidence, and an 8 hour introduction to  Federal Tax Issues commonly tested.  The focus is on court jurisdiction, Tax Court Rules of Practice & Procedure, Federal Rules of Evidence including hearsay and evidence applications, and the Internal Revenue Code.  Field of Study:  Taxes (24 hours).  IRS Program #NMVBP-T-00132-19-I

Comprehensive Federal Tax Issues over 3 days in the second session allocates time on Federal Taxation concepts and problems, Legal Ethics from the ABA Model Rules of Professional Conduct, and recently litigated Tax Court cases. Field of Study:  Taxes (24 hours).  IRS Program #NMVBP-T-00133-19-I

Review Tax Court Exam over 2 days in the final session scheduled during exam week reviews all topics and includes a timed, 2-hour practice test. CPA Field of Study:  Taxes (14 hours, no CPE for CPAs for practice exam). The day before the class session starts, we provide meeting space with mentors available as an optional informal study group, but no CE is available for the optional group. IRS Program #NMVBP-T-00134-19-I 

Although we believe that attending all three sessions gives you the best opportunity for success, you may also choose to attend any session(s) you feel best suits your particular needs or to purchase the 2018 discounted text (you must update this for changes in law, procedure and court cases since July 2018).  See the Forms, Articles, Links area.

GROUP LIVE CPE FOR CPAS:  OFFICIAL NATIONAL REGISTRY OF CPE SPONSORS STATEMENT:  Gregory & Associates, Inc. (dba USTC Practitioner’s Services) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/.

CE FOR ENROLLED AGENTS: Gregory & Associates, Inc. (dba USTC Practitioner’s Services), is authorized by the IRS Return Preparer Office to offer CE to enrolled agents in accordance with their policy for the live course sessions under Treasury Department Circular 230 Sections 10.6(f) and 10.9.