He is admitted to practice before the U.S. Tax Court. He is a graduate of the TLI's Apprenticeship Program and now practices before the U.S. Tax Court. Mr. Cunha earned his B.A. at the University of Massachusetts at Amherst and his law degree at the New England School of Law. He performs admissions evaluations of non-attorney applicants enrolled at the Tax Law Institute and occasionally lectures on the ABA Model Rules of Professional Conduct. Mr. Cunha is a specialist in whistleblower representation before the IRS. He is available to represents all manner of taxpayers before the U.S. Tax Court.