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Tax Studies Certificate

Students in the certificate program for Tax Law participate in a supervised writing project, externship, or clinic in the area of tax law. They may begin their tax studies in Federal Income Taxation in their first year, and continue the study of taxation in a variety of courses during the last four semesters of law school.

There are two sets of requirements:  one for JD students and one for LL.M. students.

J.D. Students

There is no application procedure for the certificate in Tax Studies, though students are encouraged to announce their intention to seek the certificate early in their studies.  Additionally, students are not required to begin taking their tax courses in a certain point during their law study.  All JD candidates for the certificate in Tax Studies must complete:

  1. Successful completion of 15 credit hours of tax courses, including the introductory survey class and the writing project, clinic or externship described below. The list of tax courses may be modified upon the recommendation of the Associate Dean for Academic Affairs.
  2. A supervised writing project (which meets the two draft requirement of the upperclass writing requirement) on a tax topic, a tax clinic, or a supervised externship in tax with a significant writing component (examples of past externship sites are listed below).  Please note: only 3 credits of externship may be counted towards the certificate.
LL.M. Students

There is no application procedure for the certificate in Tax Studies, though students are encouraged to announce their intention to seek a certification at the beginning of their academic year..  All LLM candidates for the certificate in Tax Studies must complete:

  • Successful completion of 9 credit hours of tax courses
  • Fulfill their writing requirement in a tax course or independent writing project with a member of the tax faculty.
  • Students must achieve a minimum of a B average in their certification courses and writing requirement in order to be awarded the certificate.

This list is for students who began their studies prior to Fall 2012

Corporate and Tax Planning in Business Transactions - Formerly: Business Planning (7807)
Clinic: Tax (7626)
Clinic: Tax, Fieldwork (7642)
Clinic: Tax, Advanced (7646)
Estate Planning (7853)
Estate Planning and Taxation Practice (7852)
Federal Income Tax (7661)
Federal Taxation of Partners and Partnerships (7668)
Regulation and Taxation of Employee Benefits - Formerly: Government Regulation of Employee Benefits (7866)
Income Taxation of Corporations and Their Shareholders (7667)
Insurance Taxation (7779)
International Tax Policy (7780)
Law and Economics (7894)
Legal Accounting (7701)
Multistate Taxation in the New Millennium (7728)
Public Finance (7595)
Tax Policy (7932)
Taxation of American Indians (7713)
Taxation of Intellectual Property (7693)
Tax Exempt Organizations - Formerly Taxation of Non Profit Organizations (7671)
Trusts and Estates (7742)

This list is for students who began their studies Fall 2012 and forward:

Corporate and Tax Planning in Business Transactions - Formerly: Business Planning (7807)
Clinic: Tax (7626)
Clinic: Tax, Fieldwork (7642)
Clinic: Tax, Advanced (7646)
Estate Planning: Gift and Estate Taxation - Formerly: Estate Planning (7853)
Estate Planning and Taxation Practice (7852)
Federal Income Tax (7661)
Federal Taxation of Partners and Partnerships (7668)
Fiduciary Administration with Tax (7874)
Regulation and Taxation of Employee Benefits - Formerly: Government Regulation of Employee Benefits (7866)
Income Taxation of Corporations and Their Shareholders (7667)
Insurance Taxation (7779)
International Aspects of U.S. Income Taxation (Law 7676)
International Tax Policy (7780)
Multistate Taxation in the New Millennium (7728)
Property Taxation (7938)
Tax Policy (7932)
Taxation of American Indians (7713)
Taxation of Intellectual Property (7693)
Tax Exempt Organizations - Formerly Taxation of Non Profit Organizations (7671)
Tax Research (7875)