United States Tax Court Admission Examination Study Guide
Prepared by Attorney Frank Agostino - June 24, 2025
Overview
This comprehensive guide provides best practices for students preparing for the United States Tax Court Admission Examination for Non-Attorneys, with special emphasis on leveraging AI tools like Google's NotebookLM and Perplexity alongside traditional study methods.
Best Practices for Reviewing Prior Examinations
Strategic Approach to Past Exams
- Use prior exams as a guide, not your sole source of study material
- Familiarize yourself with question formats and types, but always answer using current tax law
- Remember that examiners expect up-to-date legal knowledge
- Recognize that questions may repeat or be slightly modified, but correct answers may change due to new laws or procedural updates
Organizing with NotebookLM
- Upload prior exam questions and model answers to create a comprehensive digital notebook
- Highlight key topics and recurring question types (evidence, procedure, substantive tax law)
- Annotate with your own summaries and explanations
- Tag and categorize questions by subject area for efficient review and pattern recognition
Leveraging Perplexity for Research
- Research and clarify specific legal concepts, rules, or recent tax law changes
- Request explanations of complex issues in plain language
- Ask for examples and summaries of legal changes since prior exam cycles
- Use for quick reference and clarification as you review answers
Active Learning Techniques
- Engage multiple senses: Read, write, hear, and say the material to enhance retention
- Create digital or physical flashcards for key rules, mnemonics, and definitions
- Practice under timed conditions to simulate the exam environment
- Develop strong keyboarding skills for remote exam administration
Best Practices for Reading and Summarizing New Tax Court Cases
Staying Current with Case Law
- Visit the US Tax Court website daily to review new opinions and orders
- New publications typically appear around 3:30 PM Eastern Time
- Use the court's searchable database for T.C., Memorandum, and Summary Opinions
- Download relevant cases as needed for detailed study
Effective Case Summarization Template
Create structured summaries including:
- Case Information: Title, number, court, judge
- Parties Involved: Plaintiff and defendant details
- Facts: Brief background of the dispute
- Procedural History: Key steps and previous rulings
- Legal Issues: Main questions the court must decide
- Court's Holding: The decision and reasoning
- Significance: Relevance for exam preparation or practice
AI-Enhanced Case Analysis
- Upload new case opinions to NotebookLM for summarization and easy reference
- Use Perplexity to clarify legal jargon and identify relevant rules
- Compare new cases to prior precedents using AI assistance
- Store all summaries in your organized digital system
Additional Study Strategies
Staying Current with Tax Law
- Regularly review tax publications (Tax Notes, BNA)
- Monitor the Tax Court website for updates
- Use Perplexity to research and summarize recent legislative or regulatory changes
- Track evolving interpretations and new guidance
Exam Writing Skills
- Focus on answering the specific question asked
- Use bullet points or lists for clarity and efficiency
- Practice writing under time constraints to build speed and confidence
- Develop concise, direct response techniques
Summary: AI Tools Integration for Exam Preparation
Study Step NotebookLM Use Perplexity Use Traditional Methods Review Prior Exams Organize, annotate, and tag content Clarify concepts and verify current law Apply current law, practice timing Summarize New Cases Upload, summarize, and retrieve efficiently Explain jargon, compare to precedents Use structured templates Stay Current Track changes, store sources Research legal updates Monitor publications and court Practice Exam Skills Store flashcards and notes Simulate Q&A, timed practice Write, recite, use flashcards
Essential Resources and Links
Exam Information and Study Materials
Case Law and Legal Research
Tax Court Practice and Procedure
Academic and Professional Resources
Study Techniques and AI Usage
Community Discussions
AI and Legal Practice
Discussion Forums
Conclusion
By integrating these comprehensive study practices with AI tools like NotebookLM and Perplexity, you can efficiently prepare for the Tax Court Admission Examination while staying current with evolving tax law. The combination of traditional study methods with modern AI assistance will enhance your understanding and retention of complex material, ultimately improving your chances of success on the examination.
