If the matter concerns federal taxes and litigation then you should be talking to us 1.800.513.1598

US Tax Court® provides litigation and support services to Attorneys, CPAs, EAs and Non-Attorneys. They are assisted by a retired Distinguished US Tax Court Judge, Law Professor Emeritus, and support staff of federal tax  researchers composed of a Law Clerk (LLM), IRS Revenue Agent, Ret. and IRS Enrolled Agent. Pictured here is Mr. Charles Read, MBA, CPA Member of the Bar US Tax Court and Certified US Tax Court Litigator®.  He is  Small Business Self Employed and Wage and Investment Advisor to the IRS Advisory Council where he is the only sitting member who is a US Tax Court Practitioner. He practices with US Tax Court®.

Retired Member
US Tax Court Judiciary
Judicial Advisor

The Distinguished and Honorable Judge John F. Dean
Professor of Law

The Distinguished and Honorable Judge Dean is a specialist in all matters that pertain to Federal taxes and Federal tax litigation. He retired from the US Tax Court bench in summer 2014. He joined the Tax Law Institute as a contributor that same year and became a weekly moderator and distinguished speaker. He advises on cases that are before the US Tax Court. He teaches in the US Tax Court [Bar Admissions] Exam Preparation Program and US Tax Court Apprenticeship Program. He is admitted to practice before the Supreme Court of the United States, District of Columbia, Northern District of Texas, District of Maryland and all other Federal district courts as well as the United States Tax Court. Previously, he worked in the Office of Chief Counsel Internal Revenue Service, Office of Associate Chief Counsel (International), Dallas District Counsel and the Baltimore District Counsel. He holds a BS degree from Michigan State University, JD from Catholic University, and MLT from Georgetown University. He was appointed Special Trial Judge of US Tax Court by President Clinton.

Certified Public Accountant
Member of the Bar United States Tax Court

L.B. Carpenter CPA, PA, CFP  
United States Tax Court Practitioner
  • CPA  PA  Florida State Board of Accountancy
  • Certified Financial Planner
Counsel Carpenter is a specialist in the litigation of IRS Code Section 482 cross-border transactions. His practice areas over the years include consolidated corporate regs, S-corporations, banking, non-profits, and conservation easements. Very few of his clients have ever been audited. Only four have actually gone to Tax Court over the years and all four resulted in no additional tax due and two resulted in actual refunds. Counsel Carpenter is licensed to practice as a CPA in the State of Florida. He received the 2016 Judicial Merit Award for his immediate mastery of Trial Practice in the US Tax Court Apprenticeship Program administered in 2017. He joined the Teaching Faculty the following testing cycle as a speaker to IRS Code Regs related to installment sales and partnership and corporate matters.

Certified Public Accountant
Member of the Bar United States Tax Court

Charles Read CPA, MBA
United States Tax Court Practitioner
  • CPA Texas State Board of Accountancy
  • Member, IRS Advisory Council
    • Advisor to the IRS Advisory Council
      • Small Business Self-Employed Wage and Investment
Counsel Read is a certified public accountant, IRS Enrolled Agent, and founder and CEO of Custom Payroll Associates Inc. in Lewisville, Texas, where he has been preparing business and individual tax returns since 1991. He leads business development, strategy and operations for a full-service business-to-business payroll and payroll tax processing company that helps small-to medium-sized businesses across the US with direct deposits, debit card loads, printed checks, payroll deposits, reports and tax filings, year-end Forms W-2 and employer-employee website portals. Counsel Read earned his BBA and MBA from the University of North Texas. He received the 2014 Judicial Merit Award for his excellent academic performance in both the US Tax Court Bar Admissions Exam Preparation Program and US Tax Court Trial Practice and Apprenticeship Programs administered 2014 and 2015. Counsel Read is the only United States Tax Court Practitioner currently sitting on the Advisory Council.

Trial Attorney
Member of the Bar United States Tax Court

Richard C. Cunha, Esq. 
Attorney at Law
  • Member of the Bar Commonwealth of Massachusetts
Counselor Cunha is a specialist in the litigation of Section 7623 whistle-blowing actions related to Federal tax matters. He advises USTCPs on such cases that are being adjudicated by the US. Tax Court. The IRS Whistleblower Law was significant because the False Claims Act does not apply to claims made under the Internal Revenue Code. The IRS Whistleblower Law, like the False Claims Act, rewards whistleblower who report allegations of fraud on the government. Attorney Cunha joined the Tax Law Institute as General Counsel and Practitioner after completing the US. Tax Court Trial Practice Program in 2010. For a short time thereafter, he was a contributor to the Legal Ethics segment of the then-existing Federal Bar Program. Now, he sponsors Applicants who seek admission to practice before the US Tax Court.

    Litigation Research
    IRS Provider of CPE Federal Tax Law

    Michael J. Stuart
    Law Professor Emeritus
    • Lecturer, 2020 Federal Bar Review at Harvard©
    • Lecturer, Litigation of Federal Tax Controversies Fall 2019 Lecture Series at the Harvard©
    • Lecturer, USTC Non-attorney [Bar Admissions] Exam Prep 2019 Summer Program at the Ave Maria School of Law  
    • Lecturer, USTC Bar Admissions Exam Prep & Joint Certificate in Tax Program for EAs at the Tax Law Institute and University of Alabama School of Law Graduate Tax Program
    Professor Michael Stuart is a voracious reader of published US Tax Court Opinions. His current research interests are in Federal Tax Evidence, Structuring and Drafting of Partnership Agreements, Tax Fraud and Evasion, and US Taxation of International Operations. He is Lecturer at the Tax Law Institute where he develops factual, written and oral arguments to train newly admitted United States Tax Court Practitioners to persuade judges to accept or reject evidence gathered during US Tax Court Trial Practice. He also specializes in instructing bar admissions' applicants preparing to take the Tax Court Non-attorney Exam to be "Admitted to Practice, US Tax Court". During 2019-20, he coordinates and co-lectures with an US Tax Court judge in both the "Litigation of Federal Civil Tax Controversies Lecture Series" and the Federal Bar Review© at Harvard. He is a strong advocate for continuing professional education of federally authorized tax practitioners. He was Visiting Scholar of Public Policy Appointee '92 at Yale Law School, White House domestic tax policy advisor in the Executive Office of President George HW Bush '92, Special Executive Assistant (domestic tax policy) to Ranking Minority Member of the Republican National Committee Executive Committee '90-'91, NY State Senate Republican Candidate '91 for Bronx County NYC, and owner-member of the Real Estate Board of the City of New York and alumnus of the Yale School of Architecture. He was appointed Professor of Law and Academic Dean of Law by the President and Dean of The British American School of Law in partnership with University of Cambridge Summer Programme. He accepted the Dean's appointment as Visiting Lecturer at Southern New England School of Law that transitioned into the University of Massachusetts School of Law Boston. He holds the Doctorate of Law cum laude, and B.Sc. Law cum laude, awarded by The British American School of Law in partnership with University of Cambridge Summer Programme. He was awarded his BA magna cum laude by the College at Lincoln Center of Fordham University and MPA in International Relations, Financial Management, and Accounting by the John F. Kennedy School fo Government at Harvard University. He is the author and publisher of an upcoming pocket book, Understanding and Applying Tax Evidence in Accordance with the FRE.

    US Tax Court Opinion & Case Research

    Janean Kong
    IRS Special Enrolled Agent

      ​​​​​​​​​​​​​​​​​​​Janean Kong provides research support to United States Tax Court Practitioners handling small and regular cases before the IRS and US Tax Court. She specializes in IRS Code Research and the reading and briefing of US Tax Court published Opinions and underlying cases. She trained at the Tax Law Institute where she also serves as Assistant Lecturer in Substantive Tax in the US Tax Court Non-attorney [Bar Admissions] Examination Prep Program. She helps to coordinate the Tax Law Institute's live programs at Harvard. She is the Founder and CEO of her own firm, Smart Tax & Business Solutions, situated in Honolulu, Hawaii. Born and reared in Hawaii, Ms. Kong offers 13 years of accounting and tax preparation experience working with small business owners. Recognized for her own entrepreneurial spirit Janean has become a respected resource for addressing the growing complexity of tax laws that businesses face today. Janean strives to innovate and re-invent the role of the tax practitioner by emphasizing year-round tax planning. She provides free seminars at various venues throughout the island and encourages open forum discussions.

      Tax Law Institute
      • Certified in Pretrial Tax Litigation
      State of Hawaii
      • Certified Tax Master
      • Certified Tax Strategist
      • Certified Tax Coach
      University of Hawaii
      Shidler College of Business
      • Graduate Certificate in Professional Accounting
      California State University at Dominguez Hills
      • Bachelors of Arts in Philosophy and Linguistics