TOPIC:  United States Tax Court

Seminar Description:  The Honorable Lewis Carluzzo, Chief Special Trial Judge  of the U.S. Tax Court will discuss how the Tax Court operates, and the types of tax cases over which the tax court has jurisdiction.  

Learning Objectives:

• What is the mission of the  U.S. Tax Court?
• What cases are within the jurisdiction of the Court?
  
• Where and when does the Tax Court hear cases?
• Which cases can be conducted under the Court's simplified small tax case procedure?
• What are the elements of a Tax Court trial?
• How are Tax Court opinions written and used as precedent?
• How can a non-attorney EA become a U.S. Tax Court Practitioner?
• What are the challenges facing the U.S. Tax Court today?

OUR FEATURED SPEAKER 

The Honorable Lewis Carluzzo, Chief Special Trial Judge, U.S. Tax Court

The Honorable Lewis Carluzzo is Chief Special Trial Judge, New Jersey.  He received undergraduate and law degrees from Villanova University in 1971 and 1974, respectively, and was admitted to the New Jersey Bar in 1974. The Honorable Lewis Carluzzo served as law clerk, New Jersey Superior Court Judge. He was associated with a law firm in Bridgeton, NJ, 1975, also serving as city prosecutor. From 1977 until his appointment as Special Trial Judge, The Honorable Lewis Carluzzo was employed by the Office of Chief Counsel, Internal Revenue Service, as attorney, Washington, DC, District Counsel's Office. In 1983, he was appointed Special Trial Attorney on staff of the Associate Chief Counsel, Litigation. From 1992 to 1994, he was assigned to the Office of Special Counsel, Large Case.  The Honorable Lewis Carluzzo was appointed Special Trial Judge, United States Tax Court, on August 7, 1994. He has served as Chief Special Trial Judge from September 1, 2017, to the present.

CE Credits:  2 IRS CE  or 2 CFP® CE or 2 CPA CPE

Contact

Jo-Ann Weiner, Secretary 

New Jersey Society of Enrolled Agents
(609) 744-9389
secretary@njsea.org