Taxation

Tax and Distributive Justice

Seminar - 3 hours. This seminar presents tax policy as an exploration in public finance, politics, special interests, and sociology as well as a reflection of society’s biases, priorities, perceptions of distribution and redistribution, and justice in the most fundamental sense of fairness and opportunity. It embraces the view that tax law is constructed and contingent. And it exposes students to a generation of “critical tax” scholarship, which has been influenced by critical legal studies and its progeny, including critical race theory, feminist legal theory, and queer theory.

State and Local Taxation

Discussion - 3 units. This class will provide a foundation to working with state and local tax systems.  We will begin with a discussion of the main rules from federal constitutional law that govern state and local taxation.  Then, we will discuss the mechanics of the three main state and local taxes (income, sales, and property).  Finally, we will also address non-tax mechanisms for raising revenue, such as assessments and fees.  In working our way through the complex doctrine, we will keep the underlying policy issues in mind.

Public Finance

Lecture - 2 hours. This course will explore public finance issues from a theoretical and practical perspective. Initial readings will be theoretical as we consider what the government should do and why. We will then move on to the various bodies of law that govern public finance practice: local government law, federal securities law and federal tax law.

Graduation Requirements: May meet Advanced Writing Requirement with the instructor's permission.
Final Assessment: Paper and/or Exam

Practical Skills in Will and Trust Drafting and Administration

Laboratory/Discussion - 2 hours. This hands-on, experiential course is designed to provide the students the practical skills and familiarity needed to practice law in the area of estate planning and probate/trust administration. Through discussion and drafting of documents, the students will learn the basic laws, practices, resources, and techniques commonly utilized today.

Migration, Work, and Taxation

Seminar - 2 hours. This course explores workers’ and prospective workers’ choices to move from one place to another, both across and within national borders.  In particular, we will explore how tax policy and broader economic forces shape those choices.  A paper option may be available for those pursuing either the Immigration or Tax Law Certificate.

Law 292 Immigration Law and Procedure is recommended.

Tax Controversy and Procedure

Seminar – 2 hours. This course focuses on the practical and procedural aspects of tax controversy before state and federal tax authorities. We will provide a mix of theory and practical skills for students wishing to engage in controversy practice before the IRS and the various California tax agencies (FTB, CDTFA, BOE, and OTA). We will cover the entirety of the lifecycle of a tax controversy, beginning with the filing of a return through the completion of an audit and ending with administrative appeals or litigation.