Course Descriptions

Summer 2013 LLM in Taxation Class Descriptions

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Federal Income Tax Reporting (Joshua Maxwell)
LWTE532

2 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

When giving tax advice, working in a corporate tax department, working in a public accounting firm, or advising on other tax issues, it is necessary for tax lawyers to be able to understand compliance obligations and be able to analyze information reported on IRS forms. This course will discuss federal tax compliance, forms, and common issues, with a focus on extracting information from the face of the forms and how common transactions are reported for both individuals and businesses. The class will cover Form 1120, Form 1120S, Form 1065, Form 1040, foreign reporting considerations, common elections and disclosures, tax income adjustments (Schedule M), financial reporting, and other related topics. Class attendance will be required and essential to learning the topics. Grade based on a final exam covering common issues, basic compliance logistics, and the ability to analyze and gather information from IRS reporting while understanding the underlying data. Prerequisite: Tax I. This is an advanced tax course with priority enrollment for LLM in Taxation students.

Federal Tax Clinic (Richard Carpenter)
LWVL555

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This is a hands-on clinical course for students who wish to develop tax controversy skills. Students working under the supervision of the Tax Clinic supervising attorney will represent low income taxpayers in resolving their tax disputes with the IRS. Students will learn client interviewing skills, how to interact with IRS personnel, and how to effectively resolve a client’s federal tax dispute. Students must also be available to participate in Tax Clinic Outreach presentations at various community locations and times. The clinic is graded on a 4-tier Pass-Fail basis. Prerequisite: Tax I.

State Income Tax Clinic I & II (Craig Shaltes)
LWVL560

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)

This Tax Appeals Assistance Program is a joint effort between USD Legal Clinics and the California State Board of Equalization. Under the supervision of an attorney from the California Taxpayers’ Rights Advocate Office, students will assist taxpayers with their state tax appeals. Students receive legal practice skills training, including interviewing clients, identifying evidence, drafting appeals briefs, and representing clients in negotiations with the State Board and at hearing. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

State Sales & Use Tax Clinic I & II (Michael J. Larkin)
LWVL562

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)

This State Sales & Use Tax Clinic is a joint effort between USD Legal Clinics and the California State Board of Equalization. Under the supervision of an attorney from the California Taxpayers' Rights Advocate Office, students will assist taxpayers at the Petitions stage of proceedings instituted against them by the Franchise Tax Board. Students receive legal practice skills training, including gathering evidence, preparing legal briefs, participating in negotiation proceedings and oral argument at an administrative hearing. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

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