Successful Test-taker #1 was a licensed public accountant who loaned his personal vehicle to a sibling's boyfriend (who coincidentally resembled him), with his driver's license in the glove compartment. The boyfriend was stopped for speeding and produced the test-taker's driver's license, claiming it to be his own. The incident occurred at night so it was quite possible that the detaining officer could not distinguish differences before he issued the citation. The boyfriend never told Test-taker #1 about the incident, nor did he ever pay the ticket. Some months passed. Test-taker #2 filled out his Application for the non-attorney exam. He had no knowledge of the ticket and therefore believed his answers to be truthful to questions regarding civil judgments and violations, etc. The FBI discovered the unpaid infraction and reported the matter to the U.S. Tax Court Office of Admissions. Test-taker #1 reported that he was denied admission to the Tax Court Bar for his "failure to disclose".
Fraud
Practice Area Specialization Courses e.g., Tax Fraud Defense, Partnership and Corporate Tax, and Taxation of Certain International Transactions are not included in the cost of this segment of the litigation training program.
The following was written by James H. Chapman E.A. M.P.A. M.A., Director of Federal Tax Research at the Tax Law Institute and Chairman of the Board of Directors of the Hawaii Federal Tax Clinic