Course Descriptions

Summer 2012 LLM in Taxation Class Descriptions

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Agency Internships (Lizzette Herrera Castellanos)
LWVL596

1-3 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)

The Agency Internship Program consists of a work component and a class component. The Agency Internship Program allows students to earn academic credit for working in a law related internship position. Students work a minimum of 60 hours per unit of credit and may receive 1-3 credits. For the work component, students intern with a government agency or a nonprofit organization. During the summer, the employer can be either in the civil field or in the trial or appellate criminal field in Southern California. Students participate in primarily on-line class sessions involving small group discussions, prepare weekly summaries of their work and complete a writing assignment. If you have been accepted into an internship placement and want to apply for the internship course, fill out the Internship application. If you have any other questions, email Lizzette Herrera Castellanos, Director of Agency Internship Programs or call(619) 260-2342. The internship is graded on a Pass-Fail basis.

Note: There are limitations on JD concentration eligibility. Please check the concentration web pages for more information. Contact Law Student Affairs to find out if your Agency Internship qualifies for a concentration.
Additional Information: Concentrations Web Page, Email Law Student Affairs

Corporate Tax Reporting (Joshua Maxwell)
LWAA510

1 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax II or similar undergraduate course upon approval

In corporate transactions and business operations, it is necessary for tax lawyers to advise on compliance issues and be able to understand information reported on IRS forms. This course will discuss corporate tax compliance, forms, and common issues, with a focus on extracting information from the face of the forms and how common transactions are reported. The class will cover Form 1120, Form 5471 and foreign reporting, common elections and disclosures, tax income adjustments (Schedule M), 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.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students. JD students can apply through the Graduate Programs office.

Energy Taxation and Policy (Walter Wang)
LWTE517

2 credit(s)
Requirement: Writing
Concentration(s): LLM in Taxation (LLMT)

This course will examine fiscal measures, primarily through taxation, that the Federal government has utilized to stimulate investment in energy projects and products. The course will examine the core economic theories regarding energy taxation and the application of such theories to real world policies. This course will examine how tax measures have stimulated growth in traditional forms of energy such as oil and gas and how current Federal tax policy stimulates investment in renewable energy. This course will also broad based policies designed to reduce emissions (greenhouse gas or otherwise) and the tax provisions related to such policies. This course is designed to satisfy the law school’s written work requirement.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students. JD students can apply through the Graduate Programs office.

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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