Spring 2026 Class Descriptions: Upper-Division Required
Professional Responsibility (LWAA580)
Instructor(s): Robert Muth
3 credit(s), Letter Graded
The roles of the lawyer in society and the obligations implied in those roles are examined. Topics include disciplinary standards and procedures, the history and organization of the legal profession; avoiding conflict of interest; obligations to clients, the courts, and society, and conflicts presented by the adversary system for settlements of disputes; and responsibilities of lawyers as public servants and citizens. American Bar standards will be reviewed.
Tax I (LWAA590)
Instructor(s): Miranda Perry Fleischer
3 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), Taxation (MSLS)
Tax I provides students with an understanding of the basic principles of federal income tax, including gross income, deductions, tax accounting, capital transactions, and income shifting. Required for upper-class students.
US Income Tax Treaties (LWTE537)
Instructor(s): David Bowen
2 credit(s), Letter Graded
Requirement(s): Writing
Concentration(s): International Law (JD), International Law (LLMUS), Taxation (LLMUS), LLM in Taxation (LLMT), LLM in International Law (LLMI), International Law (MSLS), Taxation (MSLS)
Under U.S. law, the provisions of the Internal Revenue Code must be applied "with due regard to any treaty obligation of the United States" that applies to a taxpayer. Thus, this course examines the vast network of international agreements by which the United States and its treaty partners address matters ranging from alleviating double taxation on cross-border activities and investments, to exchanging tax information, allowing for consultations between and among tax authorities, and addressing actual and perceived tax abuses. The course analyzes Bilateral income tax conventions (“tax treaties”), tax information exchange agreements (“TIEAs”), mutual assistance and cooperation matters (“MAP” and “Competent Authority”), certain compliance matters (e.g., FATCA and FATCA Agreements), and related subjects. Included is a complete examination of the roles of Treasury and the IRS, the U.S. State Department, the OECD, and the U.N., foreign tax authorities, and the various web-based “resource centers” that are available for use by taxpayers and their tax authorities, alike.
Note:
This is a seven week short course at the beginning of the semster. The second seven week short course to follow this one is Transfer Pricing.