Subscriptions

"If the matter concerns federal taxes and litigation then you should be talking to us 1.800-513-1598"

Our Subscription Program addresses individual, partnership, corporate and other business formations for which quarterly or annual returns are submitted to the IRS. Hourly rates start at $195. Pictured here are the IRS Forms for filing quarterly and annual returns for Corporations and Partnerships.

Call us in confidence 1.800.513.1598
Consultation $295


Litigation Advisory & Support Services
Attorneys, CPAs, Law and Accounting Firms,
Non-attorney USTCPs
  • Solo attorney-practitioners or non-attorney USTCPs, CPA tax professionals, and their respective firms may subscribe to our litigation advisory or support services. Hourly rates start at $295.
  • To discuss a subscription plan for your individual practice or your firm, or to arrange a conference to discuss your needs. The consultation fee is $295


Registry for US Tax Court Case Referral
Attorneys, CPAs, Non-Attorney USTCPs and EAs
Small "S" and Regular Cases
  • Attorneys, CPAs, EAs and USTCPs, in good standing, may register with our Referral Service to handle S- and Regualar Cases before the US Tax Court.
  • Pay annual registration fee $295.
  • We will post your name and practice area at our Website.
  • If we find a suitable case and you accept then pay $1,000 fee if a Regular case and $500 if a "S" case
  • You must register your name, bar/license number and practice area and contact information with us.
  • Consultations $295


Tax Law Institute
Saturdays 3 p.m. t0 6 p.m. ET
  • The discussions occur as part of the Tax Law Institute's tutorial programs in Federal Tax Practice and US Tax Court Trial Practice.
  • Purchase a seat for $295 that gives access to one informative and challenging weekly meeting about published opinions, tax evidence, procedural rules, ethical matters, and substantive tax issues.
  • Guest contributors include Sitting and Retired U.S. Tax Court judges, former IRS Counsel, Law Professors, Attorneys and CPA Members of the United States Tax Court Bar, former IRS Revenue Agents, IRS Special Enrolled Agents.
  • Guest contributors have also joined in mock trials that aided in the skills development of bar admissions applcants, seasoned practitioners, and those newly admitted to Practice before the US Tax Court.


Advisory & Litigation Support
Partnerships & S-Corporation Taxpayers
  • For Attorneys, CPAs, EAs, and Non-attorney USTCPs servicing taxpayer-partners and S-corporate shareholders. Hourly rates start at $295.
  • Consultations $295

​​​​​​​Call 1.800.513.1598

Self-Represented (Pro Se) Taxpayer
Personal or Business-Related
  • Visit the U.S.Tax Court website for instructions on how to file a Petition.
    • http://www.ustaxcourt.gov
  • Call the Clerk of the U.S. Tax Court for help.
Call 1.202.521.0700

Recommended Tax Return Preparation
Audit Representation Services
Personal or Business-Related
  • We often receive inquiries regarding individual tax return preparation and audit representation. Please remember that income tax preparation and audit representation may be performed by any person approved by the IRS, regardless of their locality.
James H. Chapman, EA, MPA, MA
Advanced Tax Solutions
Tax Preparation Service
2019 S Loudoun St,
Winchester, VA 22601
Phone: (540) 533-9004

Janean Kong, EA
Smart Tax & Business Solutions, Inc.
500 Ala Moana Blvd, Tower 7, Suite 400
Honolulu, HI 96813
Phone: (808) 354-0208
www.smarttaxhawaii.com

Please take note of the following...

Crime-Fraud Exception to Attorney-Client Privilege
"Something you should know..."

  • To successfully defend a petitioner-taxpayer against IRS allegations of fraud, please know that the Crime-Fraud Exception to the Attorney-Client Privilege applies if:
    • the client was in the process of committing or intended to commit a crime or fraudulent act, and
    • the client communicated with the lawyer with intent to further the crime or fraud, or to cover it up.
  • Counsel must report violations to the presiding U.S. Tax Court judge in the case.
  • The crime-fraud exception can render the privilege moot when communications between an attorney and client are themselves used to further a crime, tort, or fraud. ... The crime-fraud exception also does require that the crime or fraud discussed between client and attorney be carried out to be triggered.
  • The crime-fraud exception cannot be used to pierce the attorney work-product privilege without the required showing that the work product was actually used in furtherance of the purported crime or fraud. The U.S. Court of Appeals for the Third Circuit clarified that, without more, even compelling evidence of a crime or fraud is insufficient to invoke the exception. The ruling has important ramifications for practitioners advising clients on the contours of lawful conduct.

Excerpt from the Federal Rules of Evidence

    US Tax Court Litigators.org®
    If the matter concerns federal taxes and litigation
    then you should be talking to us 1.800.513.4489

    Consultations $295

    Pictured here is a Courtroom of the United States Tax Court situated in Wasington DC. All Bar Candidates should visit their local U.S. Tax Court when in session.

    Photo Courtesy of the U.S. Tax Court
    U.S. Tax Court
    Document Writing Service
    Small "S" and Regular Cases
    • USTax Court Petition start at $295
    • US Tax Court Petition Reply start at $195
    • US Tax Court Stipulation start at $395
    • US Tax Court Motion & Reply start at $295
    • US Tax Court Memorandum start at $395
    • US Tax Court Post-Trial Motion & Reply start at $295
    • US Tax Court Post-Trial Brief start at $695
    Photo Courtesy of the US Tax Court

    Case Preparation & Evidence Collection Service
    Win your Tax Court Case!
    "Get your evidence admitted into the record"

    • Our legal research staff will carefully assemble and scan your likely evidentiary documents, including
      • tax returns
      • bank statements
      • credit card statements
      • canceled checks
      • digital records
      • invoices
      • all of which could serve as exhibits at trial.
    • Our legal research staff will also search among court records of the thirteen Federal circuits (including Washington DC) for rulings that might increase the weight of your evidence offered to the Court.
    • Our our legal staff will review carefully, examiners' reports and other records the IRS turns over during discovery.
    • Our legal staff will assist in finding the precedent cases that the litigators will use to write persuasive Memoranda to bolster your case against the IRS.
    • Our legal staff will research and suggest content for the Motion in Limine to keep out damaging evidence against you, or prepare deposition questions and interrogatories, all under the direction of Counsel.
    • Our legal research staff will review the evidence received and write persuasively so that post-trial motion(s) are granted and post-trial brief is effective. Hourly rates, start at $195.
    • Consultations $295


    Forensic Analysis

    We perform forensic analysis in cases where Counsel for the Commissioner alleges fraud in its Answer to the Petition. In no way, in whole or in part, will we assist in the perpetration of a client's fraud upon the Court.
    • Should you have an interest in using our Pre-Trial Forensic Services as it relates to your client's tax matters then you should call us to discuss in confidence the scope of your needs.
    • Arrangements will be made to secured live or virtual setting to discuss and review the Government facts and evidence that underlie its case against your client, and the possible steps you can take to quickly resolve the matter through admissions, settlement, or on motion, with minimal penalties.
    • Our investigative team is led by a retired US Tax Court judge, CPA forensic analysts and members of the US Tax Court Bar, and a Law Professor Emeritus.
    • Hourly rates start at $295.
    • Consultations $295.

    Call 1.800.513.1598

    Attention CPAs
    Law School attendance is not required to obtain approval to practice Federal Tax Law before the U.S. Tax Court, but you must pass a non-attorney exam to obtain the approvals to become a Member of the  U.S. Tax Court Bar

    Tax Law Institute
    Hosted by
    Ave Maria School of Law
    "Situated on the beautiful and sunny Gulf Coast
    white sands Naples' Beach FL"

    July 14, 2019 thru July 21, 2019

    2020 US Tax Court Non-attorney [Bar Admissions] Exam Preparation Program with Judicial Coach
    for
    CPAs, EAs, and other Applicants so authorized by
    the U.S. Tax Court Office of Admissions

    Moderated by Distinguished U.S. Tax Court Judge
    Teaching Faculty of Tax Law Institute
    Staff of US Tax Court Litigators.org

    Campus of Ave Maria School of Law Naples FL
    with
    Accommodations at Ritz Carlton
    "Beautiful, white sands Naples Beach FL"

    Limited Seating



    Call 1.888.317.4489

    United States Tax Court Practitioner Demystified
    Courtesy of the Tax Law Institute

    "USTCP" is the professional designation for an individual who has been examined and "admitted to practice" as an United States Tax Court Practitioner and is deemed to be a "Member of the Bar of the United States Tax Court." They may act as "Counsel" to US taxpayers and foreign citizens who have received  tax deficiency or liability notices from the IRS. Specifically, an USTCP is an individual who has:
    • passed the United States Tax Court Non-attorney Bar Admissions Examination
    • been certified and "admitted to practice" by the United States Tax Court Office of Admission
    • who has been investigated and approved as a person "to be of good moral character" by the United States Federal Bureau of Investigation 

    Tax Law Institute
    Where the top tax professionals go to earn their CPE credits
    Contact TLI 1.888.317.4489

    2019-20 Programs
    Moderated by US Tax Court judge

    US Tax Court Non-attorney Exam Preparation Program
    at Ave Maria School of Law

    Virtual Lecture & Conference Series©
    with Federal Bar Review©

    Federal Bar Review at Harvard©

    Pre-Non-attorney Exam Review at Georgetown

    Litigation of Federal Civil Tax Controversies
    Fall Lecture Series at Harvard©

    Call 1.888.317.4489