Successful completion of the Tax Law Emphasis Program requires the law student to

• Earn a minimum 2.6 overall cumulative GPA
• Earn a minimum 3.0 cumulative GPA in the certificate courses
• Complete the four (4) core courses (Federal Income Tax, Advanced Federal Income Tax, Estate and Gift Tax, Taxation of Business Organizations)
• Complete one (1) of the following (Tax Research, U.S. Tax Court Clinic or Tax Procedure and Administration with mandatory clinic component)

Complete the four (4) core courses

Federal Income Taxation (3)
This course introduces students to the system of federal income taxation of individuals. The tax system is studied with emphasis on basic concepts rather than detailed computations. Significant attention is given to the public policy served by various provisions of the Internal Revenue Code. Primary consideration is given to principles and policies relating to the taxation of individuals including procedure, income, deductions, gains and losses, and transactional aspects of income taxation. The Internal Revenue Code and Regulations are emphasized.

Advanced Federal Income Tax (2)
This course is a continuation of the basic Federal Income Taxation course for students in the tax law program. It includes federal income tax topics that are not generally addressed in detail or at all in the basic course, such as: in-depth coverage of tax accounting issues, imputation under IRC section 7872, involuntary conversions, alternative minimum tax, “kiddie tax”, employee benefits and deferred compensation (including IRC section 83) and tax law policy issues.

Estate and Gift Taxation (3)
A comprehensive study of the federal transfer tax system, including the gift tax, the estate tax and the generation-skipping transfer tax, with some attention to planning issues, including the tax treatment of property owned at death and property transferred during life, the marital and charitable contribution deductions and other deductions and credits, as well as an overview of procedural and valuation issues.

Taxation of Business Organizations (3)
Problems in the taxation of subchapter K partnerships, subchapter C corporations, and subchapter S corporations are covered by this course. Topics pertaining to partnership taxation include the formation, operation, and termination of general and limited partnerships. Class discussion is held concerning the definition of the partnership and the possible treatment of a partnership and the possible treatment of a partnership as an association. Topics pertaining to corporate taxation include tax treatment of a corporation and a corporate shareholder with respect to corporate formation; organization and property transfers, dividends and distributed income; accumulated earnings and undistributed income; non-liquidating corporate distributions; collapsible corporations; personal holding companies; and sale or liquidation of a corporation.

Complete one (1) of the following

Tax Research (2)
An area often ignored in traditional legal research courses is the array of materials dealing with tax matters. Such material is often separated from other library materials, and many practicing attorneys possess little ability to research tax matters for their clients. This course explores the fundamentals of tax research and is also an extensive survey of tax research sources and techniques, accompanied by several writing assignments. Prerequisite: Federal Income Tax. This course is an elective for the Certificate in Taxation.

U.S. Tax Court Clinic (3)
Under a special IRS and Tax Court rules of practice, students in this clinical education course are permitted to handle actual cases on a wide variety of tax issues at various stages of exam, appeal, court and collections. Under supervision of Attorney-Professors, students are responsible for all aspects of their cases including meeting with clients, gathering facts and evidence, researching applicable laws, and meeting with the IRS to discuss case in an effort to negotiate a favorable outcome. If the case is for trial, the student normally represents the client in court and completes all post trial work. 

Tax Procedure and Administration (3) with mandatory clinic component (1)
A study of administrative procedures and taxpayer rights and remedies in dealing with the Internal Revenue Service, including assessment procedures; refund procedures; administrative appeals, conference and settlement procedures; interest; collection procedures, including tax liens and levies on property; transferee liability; limitation periods and their mitigation; burden of proof; choice of forum; IRS summons; requests for rulings and technical advice; and civil penalties.

The clinical component of the Tax Procedure and Administration course allows students to handle actual tax controversy cases for low income taxpayers on a pro bono basis before the IRS and in U.S. Tax Court under special rules of student practice. Students learn the practical application of tax procedures and handle all aspects of their cases, including trial if necessary. 

Specific offerings may vary from year to year, depending on periodic rotation of electives, instructor availability, student interest, and scheduling dynamics. For more information, view our course descriptions.

• Corporate Stock and Asset Acquisitions and Dispositions
• Business Planning
• Tax Exempt Organizations
• Qualified Pension and Profit-Sharing Plans
• Estate Planning and Drafting
• Income Taxation of Trusts and Estates
• State and Local Taxation
• Taxation of Real Estate
• U.S. Taxation of International Income

Chapman is proud of the teaching and scholarship accomplishments of our tax faculty.  Out tax faculty includes leaders in the field as evidenced by their experience and respected publications.  They offer excellent classroom tutelage in tax, and students may have an opportunity to participate in scholarship by acting as research assistants for our professors.

• Bobby Dexter, Professor of Law
• Frank J. Doti, Professor of Law and William P. Foley II Chair in Corporate Law and Taxation
• Michael B. Lang, Professor of Law
• George L. Willis, Associate Professor, Associate Clinical Professor of Law and Director of the Tax Clinic

For more information about the tax law emphasis please contact,

George Willis
Associate Clinical Professor and Tax Law Clinic Director

Chapman University School of Law
One University Drive
Orange, CA 92866

Phone:  (714) 628-2535
Fax: (714) 628-2580
Email: gwillis@chapman.edu