Graduate Tax Program
For over 25 years, the Graduate Tax Program at the University of San Diego School of Law has provided students with the theoretical and practical framework to become skilled leaders in the field of tax law. Today, a strong core of distinguished faculty, respected visitors and adjunct professors; a broad offering of courses; and an opportunity to study in one of the most vibrant and beautiful cities in the world attracts top students nationwide from law schools as well as from practice. More than 750 graduates are currently in practice in California, throughout the United States and around the world. Alumni include current and former U.S. Tax Court clerks, members of the judiciary, partners and associates in a variety of firms, sole practitioners and government officials.
The Graduate Tax Program at the University of San Diego School of Law offers an LL.M. in Taxation and a Diploma in Taxation.
For more information about the Graduate Tax Program, visit our online brochure (PDF).
The Tax Faculty
The tax faculty at the University of San Diego School of Law is ranked first among faculties with LL.M. programs west of the Mississippi and 10th in the United States (U.S. News and World Report, 2008). Our faculty is comprised of a truly diverse range of scholars and practitioners, all of whom are leaders in their areas of teaching and practice. The tax faculty is further distinguished by their remarkable commitment to both the academic and professional development of their students.
The LL.M. in Taxation
Increasingly required by employers, the LL.M. in Taxation prepares students for the private practice of tax law, for in-house counsel positions, for positions in the tax departments of businesses or allied professions, as well as for academia. Through intensive study, students develop a broad skill set in traditional tax lawyering skills. In addition, students gain a deep understanding of the policies forming the basis of our tax laws and Internal Revenue Service pronouncements and are able to analyze the various proposals for tax reform and their correlation with current tax laws.
Summary of Degree Requirements
To receive the LL.M. in Taxation, a candidate must successfully complete 24 credits of graduate tax course work, including the four required courses listed below. Candidates will not receive credit for taking courses substantially similar to those completed prior to LL.M. candidacy.
Full details of the degree requirements may be found in the School of Law Academic Rules in the Student Handbook.
Required Courses
- Tax I (Federal Income Tax)
- Tax II (Corporate Tax)
- Tax Policy
- Tax Research and Communications
The requirement to take Tax I and/or Tax II will be waived for candidates who completed these courses prior to enrollment. Please note that Tax I is a pre-requisite to all graduate tax courses and Tax II is a pre-requisite to many of the graduate tax courses. Students who have not had Tax I prior to enrollment should consider taking Tax I during the summer session.
Degree Clock
Candidates may enroll on a full-time or part-time basis and have up to four years from the date of enrollment to complete degree requirements.
Core Curriculum Courses
- Advanced Business Planning
- Advanced Corporate Tax Problems
- Corporate Reorganizations
- Deferred Compensation
- ERISA & Employee Benefit Plans
- Estate Planning
- Federal Taxation of Wealth Transfers
- Federal Tax Procedure
- Finance and Accounting for Lawyers
- Income Taxation of Trusts and Estates
- International Estate Planning
- International Taxation
- International Tax Planning
- Partnership Tax
- Pensions
- REITs
- State and Local Taxation
- Tax II
- Tax Clinic
- Tax Ethics
- Tax Exempt Organizations
- Tax Fraud
- Tax Litigation
- Tax Policy
- Taxation of Property Transactions
- Tax Research and Communication
- Valuation
See course offerings for the 2007-2008 academic year.
The Tax Clinic
The University of San Diego School of Law is pleased to be one of a select number of institutions receiving funding from the Internal Revenue Service (IRS) for a Low-Income Taxpayer Assistance Clinic. Participation in the clinic offers students a unique opportunity to gain federal tax controversy experience by assisting low income taxpayers in resolving disputes with the IRS. Students represent clients in IRS administrative proceedings and in trial in the U.S. Tax Court.
Guest lecturers for the classroom component of the clinic include members of the U.S. Tax Court, tax professionals from national accounting firms, IRS district counsel members, IRS appeals officers, IRS special agents from the Criminal Investigation Division and IRS revenue agents who performed mock audits.
Clinic students also gain experience in tax law education through their participation in public outreach forums designed to increase awareness of federal income tax filing requirements in communities where English is a second language.
The Diploma in Taxation
Attorneys seeking a shorter program of study or attorneys with no tax background seeking an opportunity to transition to the LL.M. in Taxation program may choose the Diploma in Taxation program.
Candidates for this certificate program must complete 10 credit hours of course work from the LL.M. in Taxation curriculum. Diploma candidates may apply to transfer to the LL.M. in Taxation program upon successful completion of the 10 credits.
The J.D./LL.M. Program
The University of San Diego School of Law offers J.D. students the unique opportunity to earn an LL.M. in Taxation in just one additional semester after they complete their J.D. degree. Up to 12 credits of University of San Diego School of Law graduate tax courses (excludes Tax I) taken as a J.D. within 20 months of enrolling in the Graduate Tax Program may be applied toward the LL.M. in Taxation. This option is also available to students from other law schools who are admitted to the Graduate Tax Program and enroll as visitors at USD for their third year. Students considering this option should contact the Graduate Tax Program Office for planning and advice.
Professional Development
United States Tax Court
Each fall, judges from the Unites States Tax Court judges request, consider and interview University of San Diego School of Law LL.M. in Taxation candidates for clerking positions with the U.S. Tax Court upon completion of their degree. USD is proud to count a number of former U.S. Tax Court clerks among our alumni.
Young Tax Lawyers
The University of San Diego School of Law is home to the San Diego Chapter of the Young Tax Lawyers Section of the State Bar of California Taxation Section. The monthly meetings are held in the law school and are open to students as well as professionals. Students have the opportunity to hear interesting and topically substantive programs, as well as meet current and future colleagues from the state and local tax community.
Procopio International Tax Institute
Founded in 2004, the Procopio International Tax Institute at the University of San Diego School of Law was developed to educate and inform foreign individuals and international companies seeking to do business in the United States. With the goal of increasing access to international tax knowledge and promoting cross-border education and cooperation between tax attorneys, accountants, financial experts and other interested business and tax groups, the institute presents an annual conference focusing on various tax related topics relevant to its international audience.
The California Tax Bars
Since 2002, the Graduate Tax Program at the University of San Diego School of Law has been a sponsor of the Annual Meeting of the California Tax Bar/California Tax Policy Conference. Students have the opportunity to interact with current and future colleagues while attending the many education sessions on current topics at a reduced fee. Students in the Graduate Tax Program also participate in the Tax Bar's annual trip to Washington, D.C., to present research on pertinent tax issues to legislators.
Research Presentation Opportunity
Each year, USD's Graduate Tax Program partners with the CA State Tax Bar Sections to provide one LL.M. student with the opportunity to write a research paper under the guidance of a practicing attorney. The student will then become part of a delegation from the CA Tax Bar that will present this research to IRS officials and other government officials in Washington, D.C. Past participants have said that this was an outstanding career development opportunity. The selected student receives an allowance to help cover travel and hotel costs for the trip to Washington , D.C.
|
