Tax Law
Tax issues are relevant to almost every area of law, and can arise in transactional and litigation contexts. The Introduction to Income Tax course, which focuses on federal income tax issues applicable to individuals, is very useful both for students who are considering a career in tax law and for those who plan to focus on other areas of law. There are also a number of advanced tax offerings and allied offerings that are particularly useful for the tax or business law specialist. Further information is provided below, and the attached document [PDF] provides additional guidance for students interested in preparing for a career in tax law.
Curriculum
The tax courses we offer provide the opportunity to study income tax issues applicable to individuals, corporations, and partnerships; transfer taxation and charitable giving; tax policy; and tax procedure. Many of these classes appeal to graduate students in the Kelley School of Business, as well as to law students. Note that some courses may not be offered every year.
The introductory tax course is Introduction to Income Tax. It serves as a prerequisite for many other tax offerings; however, Seminar in Tax Procedure may be taken during the same semester as Introduction to Income Tax. Students who know they are interested in tax law should try to take Introduction to Income Tax during their second year; taking it in the fall of the second year will provide the maximum opportunity to take advanced tax courses.
Core Course
- Introduction to Income Tax
Advanced Offerings in the Law School
- Corporate Tax
- Gederal Gift and Estate Tax
- Partnership Tax
- Seminar in Tax Procedure
- State and Local Taxation
- Tax Policy
- Tax Policy Colloquium
Allied Law School Courses
- Accounting for Lawyers
- Business Planning
- Corporate Finance
- Employee Benefits Law
- Estate Planning
- International Business Transactions
- Law of Philanthropy
- Legislation
- Mergers and Acquisitions
- Nonprofit Organizations
Tax Courses in the Kelley School of Business
Law students who are not also enrolled in the Kelley School may take tax classes in the Kelley School in appropriate circumstances, after consultation with the Law School's Director of the Tax Program. Several of the tax courses taught in the Kelley School are taught by professors who have a J.D. degree. Tax course offerings in the Kelley School include the courses listed below.
Tax Course Offerings in the Kelley School of Business (Selected)
- International Taxation
- State and Local Taxation
Joint Degree Opportunities
Students seeking more depth in taxation with an accounting focus can pursue a joint J.D. and M.B.A. in Accounting or a J.D. and Master of Professional Accountancy (M.P.A.). Many students in joint degree programs in law and business, as well as other law students interested in business law, belong to the Business and Law Society.
Other Educational Opportunities
Internships: The Law School encourages students to pursue less structured educational opportunities in tax law, including internships with agencies and organizations with a tax practice.
National Competitions: Two organizations sponsor competitions focused on taxation. The American Bar Association Section of Taxation Young Lawyers Forum sponsors a Law Student Tax Challenge that focuses on the federal income tax consequences of a business planning problem. The Tannenwald Foundation sponsors a writing contest focused on tax law. Students interested in participating in either competition should talk to a member of the tax faculty.
Student Activities
- The Business and Law Society sponsors lectures and informal discussions and provides members with a forum to discuss their ideas, as well as opportunities to meet practicing business lawyers.
- A Volunteer Income Tax Assistance program is available near the Law School during tax season. Through that program, student volunteers help prepare tax returns for low-income individuals.
Tax Award
In addition to the numerous general scholarships and fellowships we offer, a specialized award, the Indianapolis Bar Association (IBA) Taxation Section Scholarship, is made each year to a student excelling in the study of tax law.
Careers in Tax Law
Attorneys with a tax practice may do transactional work; tax controversy work; estate planning; employee benefits work; and work related to the special issues of non-profit organizations. Careers in tax law may include working for the federal government, particularly the IRS, Treasury Department, Justice Department and/or the United States Tax Court; for a state government; for a private law firm; for an accounting firm; or as in-house counsel to a company. Our alumni practice tax in an array of settings all over the country.
Faculty
The IU School of Law—Bloomington is known for the accessibility of its outstanding faculty. Tax law is the primary focus for Professors Leandra Lederman and Ajay Mehrotra and an important area of expertise for Emeritus Professor William Popkin.
Many other faculty, including Hannah Buxbaum, William Henderson, Donna Nagy, and Christiana Ochoa, teach courses in related areas.