Fall 2026 Class Descriptions
Federal Estate & Gift Taxation (LWTE530)
Instructor(s): Miranda Perry Fleischer
3 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT), Taxation (MSLS)
This survey course provides an introduction to the federal estate, gift, and generation-skipping transfer taxes, with attention to the treatment of various types of inter vivos and testamentary dispositions. Students who enroll in this course should already have taken Tax I (Federal Income Taxation).Trusts & Estates is recommended but not required.
Federal Tax Clinic I (LWVL555)
Instructor(s): Richard Carpenter
2-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), 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.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Federal Tax Clinic II (LWVL556)
Instructor(s): Richard Carpenter
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Prerequisite(s): Tax I
Clinic II interns refine their skills, working on complex cases and cases already begun as Clinic I interns. Students may mentor first time clinic participants, serve as lead attorney on cases, and have additional opportunities to appear in court or administrative proceedings. Supervising attorneys/adjunct professors provide individualized coaching, based on the Clinic II interns’ needs and interests. Prerequisite: Successful completion of Clinic I in the same clinic. The clinic is graded on a 4-tier Pass-Fail basis.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Federal Tax Procedure (LWTE535)
Instructor(s): Ronson Shamoun, Chandara Polak
2 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT), Taxation (MSLS)
In our Federal Tax Procedure class, we will review IRS tax audits, appeals, assessments, penalties, collections, and the many practical and ethical issues that arise when representing taxpayers in civil tax controversies.
Note:
This course offers two sections, one of which is Distance Education Asynchronous via modules on Canvas, taught by Professor Chandara Polak.
Finance & Accounting for Lawyers (LWBC555)
Instructor(s): Brian Brinig
2 credit(s), Letter Graded
Concentration(s): Business and Corporate Law (JD), LLM in Business and Corporate Law (LLMB), Business and Corporate Law (LLMUS), Taxation (LLMUS), LLM in Taxation (LLMT), Business and Corporate Law (MSLS), Taxation (MSLS)
Much of the practice of law relates to financial issues. This two-credit course deals with understanding and analyzing financial statements, basic business valuation techniques and their importance in litigation matters, economic damages calculations (both personal injury and business damages), and concepts of present value. Understanding these financial concepts is critical to lawyers who encounter them daily in their practices. The course is designed for the student who does not have a sophisticated background in accounting or finance.
Additional Information: Business and Corporate Law Concentration
Fundamentals of Bar Exam Writing (LWGC520)
Instructor(s): Allison Simkin
2 credit(s), H/P/L/F Graded
Fundamentals of Bar Exam Writing (FBEW) addresses two components of the bar exam: the performance test and the essays. This course develops your bar writing skills and provides you with strategies and approaches to improve bar exam essay and performance test writing. You will be reintroduced to bar exam components and topics learned previously in other classes and focus on the structure and details of bar essay and performance test writing. You will cultivate techniques to analyze and solve bar essays and performance tests and communicate legal analysis in writing. You will practice under timed test-like conditions, among other in-class activities devoted to developing your writing and self-analysis skills. You will receive specific grading and feedback on your written work throughout. The course includes learning how to conduct self evaluation of your own work.