Curriculum Guide · Courses
Tax Shelter Litigation Workshop
Professors Schwartz and Green
LL.M Course 817 (cross-listed) | 2 credit hours
This course focuses on the litigation of a hypothetical tax shelter case before the U.S. Tax Court. Students will learn how to handle a case effectively from the filing of a petition through post-trial briefing. This will be a hands-on workshop with the objective of improving students’ legal writing skills. The first half of each class will focus on the substance and procedure of litigation in the U.S. Tax Court. The second half of each class will focus on effective legal writing. Students will be asked to draft a petition and portions of a pre-trial memorandum and a post-trial brief based on a hypothetical tax shelter case. Students will receive detailed feedback on their writing assignments and will have the opportunity to revise the final post-trial brief writing assignment before submission. It is recommended, but not required, that students have completed Tax Practice and Procedure (Litigation). Grading will be based on the three writing assignments and class participation; there will be no final exam.
Recommended: Tax Practice and Procedure