Federal Tax Research

Substantial research and writing project on a federal tax subject; instruction in tax research techniques. This LL.M. course consists of substantial research that results in a writing on a federal tax subject of the student’s choice. That writing will take the form of the student’s choice – e.g., article, brief, trial memorandum, reliance opinion, etc. To assist in that project, the course consists of readings and online lectures concerning tax research and techniques, together with problems (exercises) to assist students in learning and implementing those techniques.