Well, I am beginning to digest the USTC Exam experience. It was very, very, very difficult. Thank you all for your support – the questions on evidence were really just odd…
DC was so beautiful, I enjoyed my trip immensely. However, I had my wallet lost or stolen in the courthouse one hour before the test. So I lost all my cash, all my credit cards, my driver’s license and several business cards and the wallet was once of my favorites. It was just a Coach wallet but I loved it.
After my wallet was MIA I would not have been able to take the test, as I needed an appropriate ID to sit for the exam but providence intervened and I had my passport – which I rarely carry when I travel domestically.
So, I was a bit distracted during the test.
I think I did well on Tax Court practice and procedure, attorney ethics, substantive tax law, but I am not sure about evidence. They did not have one question of documentary evidence it was all oral testimony questions. We rarely use that in tax cases exclusively, so I was prepared to answer about laying proper foundation for documentary evidence, expert witness testimony and the business records exception to hearsay.
I could not remember the exact name of one of the hearsay exceptions that I knew applied to one question – so I tried to explain the concept and how it related to the situation. I think I completely blew the first question. I said the objection should have been overruled when I now think it should have been sustained, but you may get partial credit if the judges like your logic and reasoning. Since I wrote something like – this question is completely stupid, therefore I should get credit for recognizing its complete idiocy. Furthermore, the person who wrote this question should be sued for the pain and suffering they are currently causing me due to the fact the question is so moronic. Soooo – I’m not sure if I will get any points.
I am also worried that in my state of mind I might have missed some questions – I made a comment that I was expecting a question on res judicata and one of the test takers said they believed they answered a question on that term. I remember answering on joinder of issue but not res judicata.
The tax law on the test was nothing I had not done many times, so I think I did well – mostly calculations on basis and taxable gain. Stuff like that…
I will know in March or April if I pass – if I didn’t pass I am fine with that although I felt the test was not anything I couldn’t have passed, if I was remotely prepared for the evidence questions – oh well, nothing I can do now but pace the floors.