LLM Tax Research in Taxation

Tax research consists of the examination of unanswered tax questions through the following process: (1) identification of pertinent issues; (2) determination of proper authorities; (3) evaluation of the appropriateness of the authorities; and (4) application of these authorities to the specific fact situation. Through the use of a series of cases, the participant in this course will be given an opportunity to survey significant areas of the Internal Revenue Code, to gain an awareness of developing tax issues, and to develop a capability in tax research. Based on the cases presented, the student will be asked to analyze the facts, identify the tax issues, locate appropriate authorities, evaluate those authorities, develop conclusions and recommendations, and communicate the findings in the form of an opinion letter, a protest, or a memorandum.