SELF STUDY SUGGESTIONS
AND ONE YEAR STUDY CLASS SUPPLEMENTS
Tax Court Rules (ustaxcourt.gov): Usually 25% of the exam covers Practice & Procedure and jurisdiction; this resource is required for your studies.
Gleim Federal Tax Questions and Explanations (gleim.com): Usually 40% of the exam covers Federal Taxation issues including corporate and partnership organizations and liquidations, gross income, estates and trusts. This resource allows you to bolster your tax knowledge in those areas that may be less familiar to you and it is utilized in the One Year Study Class, but you may find other resources are effective as well.
Federal Rules of Evidence: Usually 25% of the exam covers Evidence, which is typically the most difficult area for nonattorneys to learn. Purchase any current copy of the FRE you want, but it is helpful to have commentary available to help you understand this critical area. Law school bookstores usually have CDs, flashcards, or study guides that may also assist your studies. Choose which copy of the current Federal Rules of Evidence you wish to work with, but this is required.
Model Rules of Professional Conduct: Usually 10% of the exam covers Legal Ethics. If you are studying on your own, purchase any current copy of the Model Rules. Our text may be sufficient for these studies; students may choose to purchase the Model Rules or a study guide or workbook to supplement their studies.
Tax Court cases (ustaxcourt.gov): It is useful to look at Tax Court cases, particularly regular opinions (TC Opinions) and memorandum opinions (TC Memo). Small cases (TC Summary) may be of interest for your practice or your studies, but historically weren’t tested as the S decisions cannot be cited or appealed (although it appears one was tested in 2014). The Tax Court uses its own cases for exam questions so it is helpful to become familiar not only with the language of the court but also with new and recurring topics that are likely to be tested.
New cases are posted daily on ustaxcourt.gov at 3:30 pm Eastern. You can search opinions based upon name, date, judge, type of opinion, and using keywords. Tax Court cases may also be available on various research services.
Reading Tax Court cases is required for the One Year Study Class, but students don’t need to do full IRAC analysis on the cases or spend time doing in depth analysis on the case during the exam. We’ll discuss how to approach this during our class.
Structured Self Study: Although we believe participating in our 2018 exam cycle series gives you the best opportunities for your success, you may prefer to begin your studies before the program is available. You can purchase the 2016 text at a discount cost using this form (this purchase also gives you a discount towards the 2018 entire exam cycle class series if you purchase it before 1/1/18). The 2016 text is not a subscription service and you must update the information for changes that occurred after July 2016. No CE is available for any self-study option.