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»Frank J. Doti Tax Law Certificate
The Chapman University Fowler School of Law is pleased to offer the Frank J. Doti Tax Law Certificate as part of the Juris Doctor program, which gives students a solid foundation in an area of law that impacts both individuals and businesses. Attorneys from many diverse practice areas encounter tax-related issues when representing their clients, and Chapman’s tax law emphasis program is designed to expose students to a variety of tax issues encountered in practice. Graduates who satisfy the tax law emphasis requirements earn a notation on their transcript and receive a certificate upon graduation.
Real-World Experience
Chapman was the first law school in the nation to offer both trial and appellate level tax clinic courses. In the trial level clinic, students represent taxpayers before the Internal Revenue Service or in the U.S. Tax Court on a pro-bono basis. Students gain valuable client interviewing skills and apply negotiation, advocacy and trial litigation techniques while providing a service to taxpayers who might otherwise lack legal representation. Chapman Tax Clinic students have served thousands of unrepresented taxpayers, saving them in excess of a million dollars in tax. In the appellate tax clinic course, students focus on writing appellate amicus curiae briefs in novel or complex cases that impact tax law or policy.
Resources
Students have access to an extensive tax law collection in the law library, including tax law case reporters, treatises, and periodicals. A smaller, satellite tax library is also available to students in the tax clinic conference room through the courtesy of PricewaterhouseCoopers, LLP. Students are also provided with free access to tax specific electronic research tools through the courtesy of RIA and Tax Analysts while at Chapman.
Tax Law Certificate in Detail
Our extensive tax program has allowed law students and graduates to be placed in permanent and summer positions with prestigious law firms, the Internal Revenue Service, and the tax law departments of major accounting firms. Students may also participate in externships with the Internal Revenue Service, the Department of Justice Tax Division and the California State Board of Equalization.
Certificate Requirements
Successful completion of the Frank J. Doti Tax Law Certificate 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 core courses (11-12 credit hours) and at least one tax-related elective (2-3 credit hours).
Core Courses
Students must 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.
Estate and Gift Taxation (3)
A comprehensive study of the federal wealth transfer tax system, including the gift tax, the estate tax and the generation-skipping transfer tax. Coverage includes the tax treatment of property owned at death and property transferred during life, the marital and charitable contribution deductions and other deductions and credits. The course includes procedural and valuation issues, including related income tax basis planning. Non tax law aspects of estate planning are also studied for taxable and nontaxable estates.
Prerequisite: Federal Income Tax.
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.
Prerequisite: Federal Income Tax
Tax Law Clinic (2-3)
In this variable unit course students handle actual tax controversy and collections cases for taxpayers on a pro bono basis before the IRS and in U.S. Tax Court under special rules of student practice. Students are exposed to a wide variety of tax issues at various stages of exam, appeal, tax 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 their case in an effort to negotiate a favorable outcome. If the case is for trial, the student normally represents the client in U.S. Tax Court and completes all post-trial work.
Prerequisite: Federal Income Taxation.Tax Certificate Electives
Specific offerings may vary from year to year, depending on the periodic rotation of electives, instructor availability, student interest, and scheduling dynamics. For more information, view our course descriptions.
- Advanced Federal Income Tax
- Business Planning
- Estate Planning
- Real Estate Tax Planning
- State and Local Taxation
- Tax Procedure and Administration
- Tax Research
- U.S. Taxation of International Income
Learning Outcomes
The law school faculty have identified the following learning outcomes as critical to a law degree and to developing the skills needed to become a proficient attorney.
- Students who earn the Frank Doti Tax Law Certificate will understand the basic principles of law applicable across a breadth of tax law including personal, business and estate & gift tax.
- Students who earn the Frank Doti Tax Law Certificate will be able to understand clients’ objectives, recognize the legal issues that arise from them and recommend strategies to either achieve client objectives or recommend alternative solutions if client objectives cannot be met.
Faculty
Chapman Law is proud of the teaching and scholarship accomplishments of our tax faculty. Our 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.
- George L. Willis, Director
- Bobby Dexter
Contact Us
For more information about the tax law emphasis please contact,
George Willis
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
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Focus your studies by choosing one or more of our Certificate Programs. Demonstrate to employers that you obtained core skills in your chosen area, distinguishing yourself in the job market and in your career.
Learn More
For more information about the Frank J. Doti Tax Law Certificate, please contact:
George Willis
Clinical Professor and Tax Law Clinic Director
Phone: (714) 628-2535
Fax: (714) 628-2580
Email: gwillis@chapman.edu