Fall 2026 Class Descriptions
Special Education and Disability (LWFC565)
Instructor(s): Margaret Dalton
2 credit(s), Letter Graded
Requirement(s): Writing
Concentration(s): Children's Rights (JD), Public Interest Law (JD)
This class provides an overview of the major disability laws relating to students in K-12th grade, by focusing on U.S. Supreme Court decisions as well as related laws including the Individuals with Disabilities Education Act (IDEA), Americans with Disability Act (ADA), and Section 504 of the Rehabilitation Act (504 plans). There is an emphasis on special education law (birth through high school). The course includes lectures and class discussions on current topics in disability law and policy, such as placements, student discipline, procedural safeguards, and legal remedies when disputes arise. Statutory and case law are utilized to assist students in understanding this complex and emerging area of specialization.
This course satisfies the upper-level written work requirement. No prerequisites.
Additional Information: Children's Rights Concentration, Public Interest Law Concentration
State and Local Taxation (In-Person Section) (LWTE552)
Instructor(s): Michelle Layser
3 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)
This course will provide students with the ability to understand and identify significant, recurring state and local tax (“SALT”) issues faced by taxpayers, their representatives and government agencies. The course will familiarize students with current legal and policy questions raised by sales taxes, personal and corporate income taxes, and property taxes that state and local governments rely upon to operate and fund public services. The course will also introduce students to the concept of state tax competition. Topics include taxation in a service economy, taxation in a digital economy, taxation of remote workers and multi-state entities, and economic development tax incentives. Many of these issues will be viewed through constitutional lenses, including the Commerce Clause, Due Process, Equal Protection and Privileges and Immunities. As a result, students will be able to analyze the constitutional basis for each type of tax; address apportionment issues; analyze the strengths and weaknesses of significant legal and audit issues; and assess the logic and strength of challenges to tax assessments. Note that although California state and local tax issues will occasionally be referenced in this course, the course is not focused on California tax law, and the concepts introduced are generally applicable to every state taxing regime. No previous knowledge of tax law is required for this course.
State Income Tax Clinic I (LWVL560)
Instructor(s): Mengjun He
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 tax litigation clinic, also known as the "Tax Appeals Assistance Program (TAAP) - Franchise and Income Tax”, is a joint effort between the USD Legal Clinics and the Taxpayer Rights Advocate Office at the Franchise Tax Board (FTB). Under supervision of an attorney from the FTB’s Taxpayer Rights Advocate Office, students assist taxpayers with state income tax appeals before the Office of Tax Appeals (OTA) against FTB. Students receive legal practice and skills training, including identifying legal issues, conducting tax research, communicating with clients, gathering and identifying evidence, drafting legal briefs, and representing clients/taxpayers in negotiations with the FTB and at oral hearings before OTA.
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.
Note:
This is an online course.
State Income Tax Clinic II (LWVL561)
Instructor(s): Mengjun He
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.
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.
Note:
This is an online course.
State Sales & Use Tax Clinic I (LWVL562)
Instructor(s): Lisa Alarcón, David Vahedi
1-2 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
This clinic is a joint effort between USD Legal Clinics and the California State Board of Equalization (BOE). Under the supervision of an attorney from the BOE's Taxpayers' Rights Advocate Office, students will represent clients who are appealing California Sales and Use Tax determinations (tax bills). Students will have the opportunity to gain practical legal skills including client interview and counseling, evidence gathering, preparing legal briefs, and actual negotiation with auditors and attorneys. Furthermore, when necessary, students will have the opportunity to represent clients in a litigation setting at Appeals Conferences (informal hearings) and Oral Hearings (similar to court trials).
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.
Note:
This is an online course.
State Sales & Use Tax Clinic II (LWVL563)
Instructor(s): Lisa Alarcón, David Vahedi
1-3 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
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.
Note:
This is an online course.
Supreme Court (LWPP580)
Instructor(s): Michael Ramsey
3 credit(s), Letter Graded
Requirement(s): Writing
Prerequisite(s): Constitutional Law I or permission of instructor
This course considers the contemporary role, structure and procedures of the United States Supreme Court through an examination of selected cases currently pending before the Court. Students investigate the views and outlook of the Court's current justices as to the Court's role generally and with respect to these particular cases. Substantial classroom discussion, an in-class presentation, and a paper reflecting significant independent research will be required.