Meetings

CTEA'S next meeting via Zoom is:

Date:  Monday, December 15, 2025

Subject: 

1. Introduction to IRS Appeals                  

2. Introduction to the US Tax Court

Speaker: John Mitchell, Attorney/EA

Program Number:  NX6M8-T-00155-25-0

Prerequisites: None

CE Credit Hours: Two

Time: 10 a.m. - noon

Introduction to IRS Appeals

This course provides a foundational introduction to the Independent Office of Appeals, exploring its history, mission, statutory authority, and role in protecting taxpayer rights through impartial dispute resolution. Participants will learn how Appeals fits within the broader IRS organizational structure and examine the distinction between Examination (Exam) Appeals and Collection Appeals, along with the roles and responsibilities of Appeals Officers versus Settlement Officers. The course also covers what types of IRS actions can be appealed, how to navigate the appeals process, and key strategies for preparing persuasive appeals grounded in law, facts, and hazards-of-litigation principles. Practical guidance, procedural insights, and ethical considerations under Circular 230 will help practitioners effectively advocate for their clients while maintaining professional integrity.

Introduction to US Tax Court

This introductory course on the United States Tax Court provides a comprehensive overview of its history, statutory foundation, and evolution from the Board of Tax Appeals to the modern Article I judicial body that adjudicates federal tax disputes. Participants will learn about the court’s structure, the role and selection of judges and Special Trial Judges, and the key players including IRS Chief Counsel attorneys. The course explains how the Tax Court’s jurisdiction, procedures, and pre-payment access differ from other federal forums such as U.S. District Courts and the Court of Federal Claims. Attendees will explore the types of cases heard, including regular and small tax cases, and gain practical guidance on preparing and filing a Tax Court petition, navigating the docketing and calendar call process, and successfully engaging in stipulations, settlements, and trial preparation. Ethical considerations, procedural rules, and practitioner strategies will be emphasized to support effective and professional advocacy before the Tax Court.

JOHN MITCHELL, LLB, MST, EA is a tax attorney at the J Mitchell Law Firm, PC in Houston, Texas, and former IRS Appeals Officer (Exam). John began his career in tax as an unenrolled preparer in 1990 doing 1989 returns "by hand." Over the course of 30+ years, John has prepared over 10,000 tax returns. After graduating number one in his law school class in Guadalajara, Mexico John returned to the Houston area sitting for the Enrolled Agent exam, passing on the first try in 2015. John currently handles a wide variety of tax controversy matters involving serial non-filers, IRS Examinations, IRS Collections (including CNC, Installment Agreements, and Offers in Compromise), IRS Appeals and Tax Court Litigation. John has handled over $100 Million in tax controversy matters in his 10-years as an EA. Most recently, John passed the California Bar Exam and in 2024 he was one of only ten people in the United States to pass the United States Tax Court admission exam (out of 163 test takers). John is a best-selling author and has written in national tax journals as well as having been a radio and television talk show host and on-air contributor speaking on tax matters. John is also a nationally-known public speaker having spoken for the NAEA, NATP, Texas Society of Enrolled Agents, Michigan Society of Enrolled Agents, and the Internal Revenue Service.