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1 c h a p m a n u n i v e rsit y school of law tax law emphasis program

2 a message FROM THE DIRECTOR Many lawyers have told me how disappointed they are that they did not take a basic federal income tax course while in law school. As practitioners they have experienced the shell shock of not having been exposed to basic federal income tax law when called upon to apply tax law in practices such as family law, commercial law, real estate, and even civil litigation. That is one reason why Chapman requires all students to take the course. Many students believe tax law is primarily a numbers game reserved for accounting and other business school graduates. Nothing could be further from the truth! About two weeks into the course, many non-business school graduates come to me and say how much they are enjoying the federal income tax course. The reasons are simple: Students quickly learn that taxation law is relevant to everyone and it involves the analysis of fascinating legal principles with cross over to other disciplines. We are extremely proud of our Tax Law Emphasis graduates. Some have earned LL.M. in Taxation degrees with distinction at the top programs. Many are associated with prestigious law firms and the Internal Revenue Services chief counsel. Chapman is in a unique position to satisfy the interests of students who know that tax law is their field of choice. But we also cater to the mainstream law student who learns early on how important and interesting tax law really is. Please feel free to contact me at (714) or for more information about the program and to discuss career paths available to a graduate with a foundation in tax law. Frank J. Doti Professor of Law, William P. Foley II Chair in Corporate Law and Taxation, and Director of the Tax Law Emphasis Program Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the treasury; there is not even a patriotic duty to increase one s taxes. J. Learned Hand in Helvering v. Gregory 69 F.2d 809 (2d Cir. 1934)

3 tax law EMPHASIS PROGRAM Chapman University School of Law is the only law school in Southern California to offer a Tax Law Emphasis as part of the Juris Doctor program. The program is designed to encourage students to study a challenging, ever-changing area of law that impacts all individuals and businesses. Another goal is to help students gain a competitive advantage in the job market for tax professionals. Graduates who satisfy the Tax Law Emphasis requirements earn a notation on their transcript and receive a certificate upon graduating that certifies completion of the Tax Law Emphasis. In addition, an LL.M. in Taxation degree program is offered at Chapman. Thus, students in the J.D. program will have the benefit of interaction with practicing tax lawyers and the combined tax law resources available to both J.D. and LL.M. students. Students who complete prescribed tax law courses while pursuing the J.D. degree will also be able to get a head start towards the LL.M. in Taxation degree. Students who maintain a requisite grade point average are also permitted to enroll in tax law courses in the LL.M. program while pursuing their J.D. degree. Between J.D. and LL.M. tax courses, a student may receive up to 12 units of credit towards a Chapman LL.M. in Taxation. This represents close to half of the 27 required units to earn a tax LL.M., and can significantly reduce the time and expense of obtaining your LL.M. Students in both programs 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. Chapman has six full-time faculty who teach and research in the tax law programs, and we are extremely proud of their academic research and scholarship accomplishments. Chapman is ranked among the top law schools in the nation based upon downloads of tax articles as reported by the Social Science Research Network. Students have an opportunity to participate in scholarship by acting as research assistants for our professors. In order to receive the Tax Law Emphasis certificate a student must complete a program of study while maintaining an adequate grade point average. Students must complete four tax courses in addition to Federal Income Tax, which is required of all students. Upon graduation students must have a cumulative law school GPA of 2.5 or higher and a cumulative GPA of 2.8 or higher in the required tax law courses. The core tax courses required for the emphasis are: Advanced Federal Income Tax Estate and Gift Taxation Federal Income Taxation (required of all students) Taxation of Business Organizations and at least one course from among: Tax Research U.S. Tax Court Clinic Tax Procedure & Administration with clinical component. Additionally, courses may be offered at various times in: Business Planning Corporate Stock and Asset Acquisitions and Dispositions (designated Corporate Tax II in the LL.M. Program) Estate Planning Federal Tax Procedure Income Taxation of Trusts and Estates Qualified Pension and Profit Plans State and Local Taxation Tax Exempt Organizations Taxation of Real Estate U.S. Taxation of International Income Chapman also offers a broad range of recommended business and related courses including Accounting for Lawyers, Agency, Partnerships and Other Unincorporated Organizations, Community Property, Corporations, Advanced Corporations, International Business Transactions, and Wills and Trusts. Our extensive tax program has allowed Chapman 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 and California State Board of Equalization. 2

4 tax law CLINICAL EDUCATION PROGRAM Chapman offers two clinical education opportunities for tax law students: Federal Tax Procedure and our U.S. Tax Court Clinic. In both of these courses students are permitted to represent taxpayers before the Internal Revenue Service 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. Since 1999, Chapman has been a recipient of an annual grant award from the U.S. Treasury Department to help fund our tax law clinical education program. This is part of Congress effort to foster and promote low income taxpayer clinics. In the years that the program has been in existence, students involved in the clinic have served hundreds of unrepresented taxpayers, saving them hundreds of thousands of dollars. Federal Tax Procedure & Administration Clinic (Clinic I) In addition to the 3-unit substantive course, students have the option of earning an additional one unit of credit by participating in the clinical component of the course. Students who participate represent clients in the pre-trial income tax dispute process and learn negotiation and advocacy skills. Under the supervision of professors and attorneys, students are assigned IRS audit and appeals controversies for low income taxpayers. Students may also take an added unit for clinical work. U.S. Tax Court Clinic (Clinic II) The U.S. Tax Court Clinic is designed to teach students practical tax litigation and trial advocacy skills for cases docketed with the U.S. Tax Court. Enrollment is limited to senior students who have completed prescribed tax law courses. Under a special rule of court, Chapman students are able to handle cases under the supervision of professors who are admitted to practice before the U.S. Tax Court. Students first attend class sessions to study the rules of the court, trial proceedings and techniques, and settlement strategies associated with practice before the U.S. Tax Court. Individual and small business clients with controversies of up to $50,000 are referred to students. In these clinical courses, each student handles all aspects of assigned cases, including: Review of case file Meeting with client to review facts, request supporting documents, and determine relevant issues Research applicable tax laws Meeting with supervising attorney to determine course of action If case is taken, file power of attorney or entry of appearance with the IRS or Tax Court Contact with IRS Appeals Officers, Attorneys (Area Counsel) to discuss stipulation of facts and law For Audits/Appeals: Meet and negotiate with appropriate IRS officials For Tax Court: Attend trial call session and agree with IRS attorney on trial date if necessary Prepare for trial: Obtain all necessary documents and witnesses, as well as completion of all research of the law. Represent the client in trial of case. Complete post trial work, including review of stipulated decision, if case is settled before trial, or court opinion under Rule 155. Of the various disciplines in the practice of law, taxation is one of the least likely to conjure up feelings of excitement and intrigue. However, upon taking our first tax course at Chapman we knew that taxation was anything but dull. We instantly became enamored with the study of tax law, and each of us knew that our legal careers would forever center around the subject matter. The study and practice of tax law provides a continuous intellectual challenge, which provides us with rewarding careers. In the highly competitive legal world it is often difficult for law students to distinguish themselves. The tax law emphasis program at Chapman affords students the opportunity to do just that - earning the certificate in taxation provides students with a focused knowledge of a specific area of the law, which is a rarity among law students. The tax law emphasis program s unique and varied courses and its outstanding faculty present students with the ability to receive an invaluable academic experience, which has been instrumental in shaping our professional careers. Furthermore, had it not been for the tax law emphasis program we never would have met each other in our tax classes, which ultimately led to our marriage! Michelle D. Stegmaier 05 Baker & Hostetler LLP Costa Mesa, CA Sean M. Stegmaier 06 O Melveny & Myers LLP Newport Beach, CA 3

5 california TAX APPEALS ASSISTANCE PROGRAM The California State Board of Equalization selected Chapman to be the Orange County California law school to participate in its Tax Appeals Assistance Program. In this program students represent taxpayers with their tax appeals before the state board appeals panel under supervision of attorneys from the state s Taxpayers Rights Advocate office. We are very proud that we are able to offer this externship opportunity to our tax law emphasis students. tax law SOCIETY The Tax Law Society is one of the most active student organizations on campus. Members sponsor regular speakers forums on a variety of tax law topics throughout the school term. Past speakers have included attorney specialists and IRS officials in the fields of state and local taxation, asset protection, family limited partnerships, and estate and gift tax. The Society hosts an annual meet the firms night to introduce tax emphasis students to law and accounting firms as well as to the IRS and corporations. tax law HONORS SCHOLARSHIPS Students who excel in the Tax Law Emphasis program may be awarded special scholarships. Through the generosity of Mr. and Mrs. Richard Bechtel, each year the law school presents the Tax Law Honors Scholarship award. A cash grant is awarded to a Tax Law Emphasis student who demonstrates academic excellence and has made significant contributions to the tax law program at Chapman. Through the generosity of Patricia Franich Springer, $50,000 in Ellis Stern Scholarships are awarded to top Tax Law Emphasis students. In addition, at the annual awards banquet the Director of the Tax Law Emphasis program presents the Tax Law Emphasis Honors Graduate award. This honor is bestowed annually on the graduating student in the Tax Law Emphasis who has demonstrated the very highest academic achievement and involvement in the program. 4

6 CHAPMAN UNIVERSITY SCHOOL OF LAW STUDENTS HONORED BY THE ABA TAX SECTION Chapman Law Students Honored in National Law Competition Professor Frank Doti points to poster showing Chapman team in final round of competition. Winners Jason Rednour, left and Kevin Morriss, right. Ateam from Chapman University School of Law placed second in the American Bar Association s Tax Law Challenge, a national law student competition held during the ABA Tax Section s annual meeting on January 21, 2005 in San Diego. Fortyfour teams from ABA approved law schools all around the nation competed in this prestigious competition. Coached by law professor Frank Doti, Chapman s team was comprised of Kevin Morriss and Jason Rednour, third-year law students in our Tax Law Emphasis program. The accomplishment underscores the successful growth of Chapman s Tax Law Emphasis program, which was developed in 1997 by Professor Doti. Back then I had high hopes for the program, but never in my wildest dreams would I have thought that Chapman students would be honored only eight years later by the American Bar Association as second in the nation, Doti said. The Tax Law Challenge focuses on the tax consequences of a complex transactional corporate tax problem. Students research real-life tax planning issues and demonstrate their acquired tax knowledge through their writing and oratory skills before the nation's largest single group of practicing attorneys, judges, consultants, counsels and educators specializing in federal tax law. 5

7 full-time faculty TAX LAW PROGRAM DIRECTOR Frank J. Doti, J.D., CPA Professor of Law, William P. Foley II Chair in Corporate Law and Taxation, and Director of the Tax Law Emphasis Program Professor Doti earned his B.S. in Accountancy from the University of Illinois at Urbana, Illinois (1966), and earned a Certified Public Accountancy certificate in He earned his J.D. cum laude from Chicago-Kent in 1969, where he was an associate editor of the Chicago-Kent Law Review. Professor Doti practiced tax law full time for twelve years, including five years with McDermott, Will & Emery, the largest tax law firm in the nation and seven years as a Vice President and Director of Taxes at the Leo Burnett advertising agency. Professor Doti has been teaching taxation law full time since He is a member of the Teaching Taxation Committee of the American Bar Association Section of Taxation, for which he has served as an editor of The Tax Lawyer s Annual Report issues. He is also a member of the Low Income Taxpayer Clinic Committee of the ABA s Tax Section, for which he served as membership chair. Professor Doti has written numerous articles on tax issues for a variety of law reviews and professional journals, including the Denver University Law Review and Tax Notes. Also, as a contracts law professor, he is the author of Contracts Law Flowcharts & Cases published by Thomson-West in He has also produced audiotapes on Federal Income Tax for a number of years for West s Sum & Substance Outstanding Professor Series. He is a member of the California, Colorado, and Illinois bars and is certified as a tax law specialist by the California Board of Legal Specialization. Professor Doti teaches Contracts, Federal Income Taxation, Taxation of Business Organizations and Estate and Gift Taxation. tax law FACULTY Bobby L. Dexter, J.D. Associate Professor of Law Professor Dexter earned his B.A., magna cum laude with Distinction in Psychology, from Yale University and his J.D. from Harvard Law School, where he served on the editorial board of the Harvard Law Review. He joined the full-time faculty at Chapman in 2006 after serving as a Westerfield Fellow on the faculty of Loyola University (New Orleans) College of Law. A specialist in tax and business law, he previously served as a tax partner in the Chicago office of Foley & Lardner, LLP and later at a Big Four accounting firm. He has also worked at Alston & Bird LLP in Atlanta, and Sutherland, Asbill & Brennan LLP in Washington, D.C. Professor Dexter s most recent article will be published in the Tulane Law Review in 2008, and his scholarship has appeared previously in numerous journals, including the Harvard Law Review, the University of Kansas Law Review, and the Mercer Law Review. He served as co-author and principal draftsman of BNA Tax Management Portfolio on Annuities, Life Insurance, and Long-Term Care Insurance Products and co-edited the insurance company chapter of the Mertens Law of Federal Income Taxation treatise. Michael B. Lang, J.D. Professor of Law Professor Lang earned his undergraduate degree, cum laude in Linguistics and Near Eastern Languages, at Harvard University, and his J.D. degree, cum laude, at the University of Pennsylvania Law School, where he was elected to the Order of the Coif. He brought extensive teaching and practice experience in tax law to Chapman as the founding Director of the LL.M. in Taxation Program ( ), having practiced with D'Ancona & Pflaum in Chicago and Morgan, Lewis & Bockius in Philadelphia, and taught at seven law schools, including Utah, Washington University (St. Louis) and Miami. Professor Lang came to Chapman from the University of Maine School of Law, where he was a Professor of Law and also served as Associate Dean from His extensive work with the ABA Section of Taxation has included leadership roles for both its Teaching Taxation Committee and Standards of Tax Practice Committee, both of which he has chaired. He is currently a member of the Section's Task Force on Patenting Tax Strategies. He is also an elected Fellow of the American College of Tax Counsel. Professor Lang's numerous publications include articles in the Tax Lawyer, the Tax Law Review, the Florida Tax Review and Tax Notes, a casebook on Federal Tax Accounting (with Elliott Manning and Steven J. Willis), a treatise on Federal Tax Elections (with Colleen Khoury) and more than two decades of the Index to Federal Tax Articles (with Isa Lang). He is currently working on a casebook on Tax Practice Ethics (with Linda Galler). 6

8 Francine J. Lipman, J.D., LL.M., CPA Professor of Law Professor Lipman earner her B.A. with honors in Business Economics, U.C. Santa Barbara in 1981 and her M.B.A., San Diego State, 1989 (Beta Gamma Sigma); J.D., U.C. Davis, 1993 (Editor in Chief, U.C. Davis Law Review; Order of the Coif); LL.M. in Taxation, 1994 (Graduate Editor, Tax Law Review). Following an outstanding record in NYU s Graduate Tax Program, she practiced with Irell & Manella LLP and O Melveny & Myers LLP in Newport Beach. She joined the faculty of Chapman s Argyros School of Business in 2001, where she taught accounting and tax courses, and received an award for excellence in scholarship, teaching and research, and has been responsible for a substantial Volunteer Income Tax Assistance Program. Professor Lipman moved to the law school in She has written extensively on tax and accounting topics for legal and accounting periodicals, including Wisconsin Law Review, Virginia Tax Review, Harvard Environmental Law Review, Taxes, Harvard Journal of Legislation, The Practical Tax Lawyer, and Tax Notes. Professor Lipman is also a frequent speaker on tax subjects to accounting groups. She is a member of the California Bar and a number of accounting and tax organizations. Professor Lipman teaches Federal Income Tax, Accounting for Lawyers, Advanced Federal Income Tax, and several LL.M. in Taxation courses. Peter M. van Zante, J.D. Associate Professor of Law Professor van Zante earned his B.A. magna cum laude in Economics, Colorado College in 1968 (Phi Beta Kappa) and his J.D. cum laude, Chicago, 1971 (Comment Editor, University of Chicago Law Review; Order of the Coif). For more than two decades he practiced with Hutchinson, Black & Cook in Boulder, Colorado, specializing in business, tax and estate planning and qualified pension plans. During this period he served at various times as President of the Denver Tax Association, Chair of the IRS Liaison Committee of the Colorado Bar Association Section of Taxation, and Chair of the Colorado Bar Association Section of Taxation. Since leaving full-time practice, Professor van Zante has taught law school at Indiana, Iowa, Mercer and Widener (Harrisburg), where he is currently a tenured associate professor of law. Professor van Zandt s recent scholarship focuses on retirement plans and includes major articles in Notre Dame Law Review and Kentucky Law Journal. George Willis, J.D. Associate Clinical Professor & Program Administrator, Tax Law Clinical Education Program; Graduate Tax Programs Administrator Associate Clinical Professor George Willis is the Director of the Tax Law Clinic and is also the administrator of the law school s Graduate Tax Programs. He earned his Bachelor of Science degree in Finance from California State University, Long Beach and earned his Juris Doctor degree from the Chapman University School of Law. Additionally, he has achieved numerous advanced certifications in varied areas of development. Prior to Chapman he was most recently a sole practitioning Tax, Business and Estate Planning attorney. Before opening his practice, he worked for the Internal Revenue Service, estate and gift tax division and at the First American Corporation under their general counsel. Prior to his legal career he was a senior engineer, working for nearly a decade with the Northrop-Grumman Corporation concentrating in advanced systems projects. Professor Willis is very active in the Bar, and is a member of the American Bar Association section for Taxation and the Probate & Real Property Section. As part of the Tax Section, he is actively involved with the committee for Low Income Taxpayers and serves as the moderator of their listserv. He is also a member of the California Bar Association Taxation section and the Orange County Bar Association sections on Estate Planning, Probate & Trusts, and Taxation. George also performs pro bono work as a member of the 9th Circuit Court of Appeals Pro Bono Panel, and as an attorney-volunteer for the Public Law Center in Orange County, California. 7

9 faculty RESEARCH & SCHOLARSHIP The faculty in Chapman s tax law program are active scholars in their fields. In fact, Chapman University School of Law is among the top American Bar Association (ABA) approved law schools recognized by the Social Science Research Network ( SSRN ) for tax law scholarship based upon recent and cumulative downloads of their articles. The SSRN reflects a new age for open dissemination of academic scholarship. You may download many of our professors articles for free at As an undergraduate student, I enjoyed taking finance and business classes. When I was considering law school, a number of my professors suggested that I consider Chapman law school because it has a great J.D. tax program. I knew that I d be right at home in this program. I expected a law school with a tax program to offer a wide variety of tax courses and have outstanding academics. I did not expect, however, to find such an accessible faculty while in law school. The professors in Chapman s tax law program took a genuine interest in my success. The faculty is interesting, accessible and friendly. They provided me with candid advice while I weighed my career and LL.M. opportunities after law school. Besides the faculty, I appreciated the extensive tax externships available through the school. I was able to participate in externships at the Tax Division of the U.S. Department of Justice and the California Attorney General s Business & Tax Section gaining exposure to both state and federal tax administration. I also assisted needy taxpayers as part of the Volunteer Income Tax Assistance program and the Low Income Taxpayer Clinic. Other classmates externed at the IRS and at the State Board of Equalization, Taxpayer Appeals Assistance Panel. If you already enjoy accounting, finance, tax or a related discipline, I encourage you to consider all that Chapman s Tax Law Emphasis program can offer you. Erica Brady LLM Candidate Georgetown University Law Center 8

10 adjunct FACULTY Gino Bianchini, J.D., LL.M. Bachelor s University of San Diego, J.D. Golden Gate University San Francisco, LL.M. (Taxation) Golden Gate University San Francisco, respectively where he also served as student editor on the Law Review: Annual Survey of International and Comparative Law. Mr. Bianchini is a Principal in Ernst & Young s Orange County, California office where he specializes in federal tax issues affecting the real estate industry, including real estate investment vehicles such as partnerships, opportunity funds and REIT s. Mr.Bianchini has recently completed an 18-month assignment in the National Tax Department of Ernst & Young in Washington, DC where he was a subject matter specialist in the area of real estate and partnership taxation. Mr. Bianchini is an active a member of the State Bar of California, Section of Taxation and a licensed real estate broker in the State of California. He is a member of the American Bar Association Section of Taxation s Committee on Real Estate. He is also a member of the Orange County Bar Association and is a past Chairman of their Section of Taxation. Jeffrey Geida, J.D., LL.M. B.S. Business Administration, cum laude, Bryant University; and his J.D., cum laude, Pepperdine; LL.M. (Taxation), NYU. Chair of the Estate and Gift Tax section of the Los Angeles County Bar Association and is a member of STEP, the Society of Trust and Estate Practitioners, an international organization of experienced trust and estate professionals. Mr. Geida is an associate in the Tax Department of the Los Angeles office and also provides services in the Orange County office of Paul, Hastings, Janofsky & Walker LLP. His practice focuses on advising high net worth individuals and families, privately held businesses and tax-exempt organizations on income, capital gains and gift and estate tax issues, as well as probate and trust administration matters. His practice includes wealth and business succession planning using advanced estate planning techniques including family limited liability companies, grantor retained annuity trusts, gifting plans and sales to grantor trusts, charitable remainder trusts, charitable lead trusts and family foundations. Mr. Geida has also worked with a variety of public charities on issues ranging from organization to compliance. Mr. Geida has also served as an Adjunct Professor at Chapman University School of Law, teaching Federal Estate and Gift Tax. R. Scot Grierson, J.D., LL.M. Scot Greirson holds a B.S. in Economics from the University of Hawaii, a J.D., magna cum laude, from California Western School of Law, and an LLM in Taxation from the Georgetown University Law Center. Mr. Grierson is a principal in Grant Thornton s State and Local Tax practice in Irvine, California. He was previously affiliated with KMPG Peat Marwick, LLP, and Deloitte & Touche, LLP. He has been a legal analyst and editor for Tax Analysts, where he wrote for TAX NOTES and STATE TAX NOTES. Mr. Grierson is one of the leading experts in California on state and local taxation, having authored numerous articles and delivered many speeches in the field for both national and California audiences. He has more than 15 years of experience litigating tax matters, advising on tax planning activities, and managing audit disputes for clients in the insurance, retail, telecommunications, travel, transportation, real estate, e-commerce and financial services industries. He also worked as a litigator in a private law practice and served as a law clerk to judges at the U.S. Tax Court and the California Court of Appeals. In tax planning matters, Scot has specialized experience in the insurance, financial services, telecommunications, entertainment, and transportation industries, as well as manufacturing businesses and high net worth individuals. Steven A. Jensen, J.D. B.S. in Education, Drake University, 1972; J.D., Drake University Law School, 1975; Executive Programs, Harvard University (Leadership and Integrity) and Massachusetts Institute of Technology (Management of Change), Mr. Jensen is former Director of Federal Tax Controversy at Deloitte Tax in Costa Mesa, where he handled large, complex income and estate tax controversies. He was previously District Director for the IRS in Los Angeles (where he received the only Presidential Distinguished Rank Award given to an IRS employee in 2000) and in Buffalo, New York (where he received the Presidential Rank Award in 1996). He has also held numerous other IRS management positions, including Assistant Director in Laguna Niguel and in Hartford, Connecticut, Chief, 9

11 Examination Division, Cleveland, and Regional Commissioner, Western Region. Mr. Jensen frequently speaks on tax issues to bar and CPA groups, and the Tax Executive Institute. He has served as Special Advisor to the USC Federal Tax Institute, Chief Advisor to UCLA s Tax Controversy Institute, and is on the Board of the Orange County Child Abuse Prevention Center. Scott Knutson, J.D., M.B.T., M.B.A. B.A. with honors in Pharmacy, Washington State University, 1985; M.B.A., Pepperdine, 1988; M.B.T., University of Minnesota, 1991; J.D. cum laude, University of Minnesota, Scott Knutson is a partner and member of the Tax Department at Gibson, Dunn & Crutcher s Orange County office. His practice includes transactional work, involving the structuring of acquisitions, mergers, spin-offs and leveraged buy-out transactions, as well as advice to hedge funds, advice regarding financial instruments and transactions, and representation of taxpayers in both audit and controversy matters. Prior to attending law school, Mr. Knutson worked in marketing for Eli Lilly. Philip J. Koehler, M.B.A., J.D. B.A. cum laude, University of Texas, 1972; M.B.A., U.C. Irvine, 1979; J.D., University of Southern California, Philip Koehler is Of Counsel at Stradling Yocca Carlson & Rauth in Newport Beach, where he specializes in employee benefits, including executive compensation, qualified pension and profit-sharing plans, employment agreements and compensation planning. He has also practiced with KPMG LLP (Director, Compensation and Benefits), Deloitte & Touche LLP, Morrison & Foerster LLP, Jeffer, Mangels, Butler & Marmaro LLP, and Best, Best & Krieger LLP. Mr. Koehler speaks and writes frequently on employee benefit and compensation planning issues. He is a Fellow of the International Society of Certified Employee Benefit Specialists, a Certified Pension Consultant, a Certified Management Specialist, and a Certified Employee Benefit Specialist. He is a member of the Employee Benefits Committee of the State Bar of California Tax Section, and of the Tax Sections of American Bar Association and the Orange County Bar Association. Alexander M. Lee, J.D., LL.M. B.A. with highest honors in Psychology, U.C. Santa Barbara, 1992; J.D., U.C.L.A., 1996; LL.M. in Taxation, N.Y.U., 1998 (Graduate Editor, TAX LAW REVIEW; recipient of Tax Law Review Scholarship). Alexander Lee is a partner of the Tax Group at Paul, Hastings, Janofsky & Walker LLP s Los Angeles office, where he heads the transactional tax practice. Mr. Lee has primary responsibility for all tax work on West Coast mergers and acquisitions, is primary contact for all firm-wide international tax matters, and is on the firm s National Recruitment Committee. He has served as tax counsel on more than 250 domestic and international transactions, many involving well-known publicly-held companies. Mr. Lee was formerly an associate with McDermott, Will & Emery in New York and Los Angeles and with Fenwick & West in Palo Alto. He is a frequent speaker on international, federal, and state and local tax issues affecting corporations for groups such as the Orange County Bar Association and the American Management Association and has published articles in the U.S.C. TAX IN- STITUTE and STATE TAX NOTES. Mr. Lee is a member of the Bars of California, the United States Tax Court and the United States District Court for the Central District of California, and serves on the Board of Directors of Canyon Acres Children s Services. The tax law emphasis program at Chapman opened a whole new world of opportunities for me. Naturally, law school honed my critical thinking and legal writing skills, but the tax program let me improve those skills in a field of law that I really enjoyed. While in law school I was hired as a researcher at Spidell Publishing, Inc., one of the largest publishers of California tax education and research materials in the country. I never thought that I would end up in a non-traditional legal career, but I am now the editorial director at Spidell. I still use the skills that I learned while in the tax law program when I research and present information at symposiums across the country. I encourage all Tax Law Emphasis candidates to keep in mind the enriching career alternatives to a traditional tax or estate planning practice that may come your way as a result of being a part of the Chapman tax law community. Renee Rodda, Esq. 03 Spidell Publishing, Inc. Anaheim, CA 10

12 Robert K. Morrow, J.D., LL.M. Rob Morrow holds a baccalaureate degree in political science, as well as minor degrees in Russian studies and international relations, from the University of California, Irvine. He obtained his juris doctor degree from The American University, Washington College of Law in Washington, DC in 1993 and an LL.M. with honors from the Golden Gate University School of Law in Rob is a member of the State Bar of California, is certified by the State Bar of California Board of Legal Specialization as a Taxation Law Specialist, and is a member of the Partnerships Committee of the Tax Section of the American Bar Association. Before becoming a member of the adjunct faculty at Chapman University in the Fall of 2003, Mr. Morrow was an associate dean and professor of law in the LL.M. Taxation program of Golden Gate University School of Law in Los Angeles. Rob currently maintains a private practice in Manhattan Beach, California. Mark E. Powell, J.D. A.B.J. in Advertising and Marketing, Georgia, 1990; J.D., Mercer University Law School, Mark Powell is a partner in the firm of Albrecht & Barney, and practices in the area of trusts and estates including gift and estate tax planning, trust and estate administration, charitable planning and exempt organization formation for high net worth individuals. He has written for TRUSTS AND ESTATES QUARTERLY and ESTATE PLANNING. Mr. Powell is a member of the Supreme Court of California, the United States Tax Court, the State Bar of California, the American Bar Association, the Orange County Bar Association, Orange Coast Estate Planning Council and the Orange County Planned Giving Roundtable. He has been active with the American Heart Association Orange County Division as a member of their Board of Directors and the Chair of their Planned Giving Committee. Previously, Mr. Powell was associated with Baker & Hostetler and Freeman, Freeman & Smiley, and Snell & Wilmer. Carol Peskoe Schaner, J.D., LL.M., CPA Carol P. Schaner is a Tax Partner in the Newport Beach office of Gordon & Rees LLP. She received her undergraduate degree from Cornell University and both her Juris Doctor and LL.M. in taxation, cum laude, from the University of San Diego School of Law. Ms. Schaner is a Certified Tax Specialist (California Board of Legal Specialization) and a California CPA with over 25 years of experience in the areas of taxation, estate planning and charitable giving. She is currently a member of the State Bar of California Board of Legal Specialization and a frequent speaker at the National Conference on Planned Giving, Planned Giving Round Table of Orange County, Inland Empire Planned Giving Round Table, Academy of Multidisplinary Practice at Michigan State University, California CPA Education Foundation, and California Society of Enrolled Agents. Clay R. Stevens, J.D., LL.M. A.B. in Economics, Occidental College, 1991; J.D. magna cum laude, Pepperdine, 1995 (Note and Comment Editor, PEPPERDINE LAW REVIEW; American Jurisprudence Award for Legal Research and Writing); LL.M. in Taxation, N.Y.U., Clay Stevens is currently Director of Strategic Services at Quintile Wealth Management in Los Angeles, having previously been a principal with MYCFO/Harris Trust and an associate at Gibson, Dunn & Crutcher, LLP and The Busch Firm, all of Irvine. He specializes in providing complex estate and income tax planning and related philanthropic and insurance advice to high net worth clients. Mr. Stevens often writes and speaks on these subjects and has contributed to J.K. LASSER S ESTATE TAX TECHNIQUES. A. Lavar Taylor, J.D. B.A. cum laude in Political Science with departmental distinction, University of Illinois, Champaign-Urbana, 1978 (Phi Beta Kappa); J.D. magna cum laude, Georgetown, Prior to entering private practice in 1989, Lavar Taylor was successively an attorney with the General Litigation Division of the IRS Chief Counsel s Office in Washington, a trial attorney with IRS District Counsel in Laguna Niguel, and an Assistant United States Attorney with the Tax Division of the Los Angeles U.S. Attorney s Office. Mr. Taylor handles tax controversies at all administrative and judicial levels and advises clients on the tax aspects of bankruptcy and insolvency. He is also tax counsel to the bankruptcy boutique law firm of Marshack, Schulman & Hodges. Mr. Taylor is a former Chair of the Committees on Litigation and Procedure and on Bankruptcy/Insolvency of the Tax Section of the California State Bar, and of the Orange County Bar Association s Commercial Law and Bankruptcy Section. He is also a member of the Administrative Practice Committee of the American Bar Association Tax Section and the Orange County Bankruptcy Forum. Mr. Taylor frequently speaks to professional groups and writes on tax procedure and bankruptcy tax issues. In 2004, he received the V. Judson Klein Award, given by the State Bar of California Tax Section to an outstanding tax lawyer who exemplifies the qualities that Mr. Klein embodied. 11

13 tax CURRICULUM COURSES CORE EMPHASIS REQUIREMENTS Advanced Federal Income Tax (Spring Semester 2 Units) A continuation of the basic Federal Income Tax course for tax law emphasis students. Included are federal income tax topics that are not generally addressed in detail or at all in the basis course such as: In-depth coverage of tax accounting issues, installment sales, recapture of depreciation, passive loss, nonrecourse debt, interest imputation under 7872, involuntary conversions, alternative minimum tax, kiddie tax, employee benefits and deferred compensation (including IRC 83), and tax law policy issues. (Prerequisite: Federal Income Tax) Estate and Gift Taxation (3 Units) A comprehensive study of the federal transfer tax system, including the gift tax, the estate tax and the generation-skipping transfer tax, with some attention to planning issues, including the tax treatment of property owned at death and property transferred during life, the marital and charitable contribution deductions and other deductions and credits, as well as an overview of procedural and valuation issues. (Prerequisite: Federal Income Tax) Federal Income Tax (3 Units) 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 relating to tax procedure, income, deductions, gains and losses, and transactional aspects of income taxation. Taxation of Business Organizations (3 Units) 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 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) And at least one of the following courses: Tax Research (2-3 Units) An area often ignored in traditional legal research courses is the array of materials dealing with tax matters. Such material is often separated from other library materials, and many practicing attorneys possess little ability to research tax matters for their clients. This course explores the fundamentals of tax research and provides students with a foundation for further work in the tax arena. (Prerequisite: Federal Income Tax) U.S. Tax Court Clinic (3 Units) Under a special rule of the United States Tax Court, students in this clinical education course are permitted to handle actual cases before the Court. Attorneys admitted to practice before the U.S. Tax Court provide student supervision. Actual cases with no more than $50,000 in controversy per year that have been docketed with the Court are assigned to students on a pro bono basis. Each student first learns the procedures applicable to tax cases and then handles all aspects of the case(s), including trial. (Prerequisites: Federal Income Tax, Advanced Federal Income Tax, Estate and Gift Tax, Taxation of Business Organizations) Tax Procedure & Administration (3 Units) with Clinical component (1 Unit) A study of administrative procedures and taxpayer rights and remedies in dealing with the Internal Revenue Service. Students will study the organizational structure of the Internal Revenue Service, the relative significance of various IRS published pronouncements, and taxpayer rights. The most significant part of the course is an analysis of the audit and appeals process including assessment procedures; refund procedures; administrative appeals, conference and settlement procedures; interest; collection procedures, including tax liens and levies on property; transferee liability; limitations periods and their mitigation; burden of proof; choice of forum, IRS summons; requests for rulings, and technical advice, and civil penalties. (Prerequisite: Federal Income Tax) In addition to the 3-unit substantive course, to qualify this course as one of the Tax Emphasis options, students have the option of earning an additional one unit of credit by participating in the clinical component of the course. The clinical component of the course allows students the opportunity to represent actual clients with their tax controversies before the IRS and, occasionally, in tax court. Under the supervision of professors and attorneys, students are assigned IRS audit and appeals controversies for low income taxpayers. (Co-requisite: Tax Procedure & Administration) 12

14 TAX ELECTIVE COURSES Note: Not all tax elective courses are offered on a regular basis. Business Planning (2 units) This course utilizes a problem-method study of corporate and tax problems entailed in forming and operating a small enterprise, forming a closely held corporation, and in public financing of an existing enterprise. The course addresses similar problems arising from the need to readjust shareholder interests because of the impending retirement of older shareholders and the shift of control to younger persons. Problems arising on the death of a major shareholder are also considered. Moot clinical training is included, from drafting corporate documents to conducting client interviews and corporate meetings. Corporate Stock and Asset Acquisitions and Dispositions (2 Units) (Designated as Corporate Tax II in the LL.M. program) Students will study advanced topics not generally covered in the Taxation of Business Organizations course. Topics include tax-free reorganizations, acquisitive reorganizations, and carryover of corporate tax attributes, including net operation losses. Estate Planning (2 Units) Students learn techniques of planning, drafting, and implementing dispositive arrangements, including both inter vivos and testamentary dispositions, and the factors influencing the choice of one technique over another, including income, estate, and gift tax consequences. The course examines revocable and irrevocable trusts, life insurance, death benefits, selection of fiduciaries, retirement plans, succession of business assets, college funds, and special problems associated with second marriages. (Prerequisites: Federal Income Tax, Estate and Gift Taxation.) Income Taxation of Trusts, Estates and Beneficiaries (2 units) The federal income taxation of trusts, estates and beneficiaries, including the determination of taxable income and tax liability, distributable net income, distributions, income in respect of a decedent and other income tax issues resulting from the death of a decedent, grantor trusts, foreign trusts and charitable trusts. (Prerequisite: Income Taxation for LL.M. Students). Qualified Pension & Profit-Sharing Plans (2 units) An examination of the federal income tax rules and related labor law rules for qualified pension, profit-sharing, employee stock ownership (ESOP) and stock bonus plans and their participants and beneficiaries, including reporting and disclosure requirements, preemption, coverage and participation requirements, vesting rules, limitations on benefits and contributions, the taxation of distributions, minimum distribution rules, limits on participant loans, fiduciary responsibilities, and prohibited transactions. (Prerequisite: Income Taxation for LL.M. Students). Real Estate Tax Planning (2 Units) Tax planning issues for those who develop and/or operate real estate, including choice of business entity, financing techniques and syndications, handling of pre-opening expenditures, capital gain/loss issues, selling or disposing of the property, charitable easements, depreciation and amortization, repairs and capitalization, tax shelter rules (at risk and passive loss rules), and special concerns with rehabilitation credits, low income housing, condominiums, time share projects, and homeowners associations. (Prerequisites: Federal Income Tax, Advanced Federal Income Tax and Taxation of Business Organizations) State and Local Taxation (2 Units) A survey of state and local taxation issues, including income, sales/use, property and so-called corporate franchise taxes; constitutional limits on state and local taxation with respect to uniformity, equality and interstate commerce; assessment and collection procedures; and taxpayer remedies. Tax Exempt Organizations (2 units) An examination of the federal income tax aspects of forming, operating and terminating tax-exempt organizations, including the qualification rules, the unrelated business income tax, the restrictions with respect to private inurement, lobbying and political activities, and the private foundation rules. U.S. Taxation of International Income (3 Units) An introduction to the U.S. taxation of international transactions, with consideration of policy and jurisdictional issues involved in the U.S. international tax laws and the U.S. tax treaty network. Topics covered will include source of income rules, taxation of foreign persons with passive U.S. investments, taxation of foreign persons operating a U.S. trade or business, taxation of foreign-owned U.S. real property interests, and the branch profits tax, including the effect of U.S. tax treaties on such inbound transactions. A briefer discussion of the taxation of outbound transactions (foreign activities of U.S. persons), also exploring the effect of U.S. tax treaties, will introduce topics such as the U.S. taxation of worldwide income of U.S. citizens and residents, the foreign tax credit, tax provisions related to U.S. exports, transfer pricing, taxation of expatriates, and tax aspects of the exploitation of intangible property rights abroad. (Prerequisite or co-requisite: Income Taxation for LL.M. Students). 13

15 tax law ADVISORY BOARD The law school regularly sponsors approved continuing legal education seminars and symposia for the legal and accounting professions. Chapman is pleased to have a tax law advisory board that consists of accomplished leaders in the tax law area. The members advise Chapman on how to enhance the tax emphasis and to recommend speakers and topics to feature at the seminars. We have sponsored seminars and symposia covering the Taxpayer Relief Act of 1997, the IRS Restructuring and Reform Act of 1998, Federal Tax Policy in the New Millennium, and an address by the Chief Judge of the U.S. Tax Court. tax law ADVISORY BOARD Gino J. Bianchini Ernst & Young LLP, Tax Services Stewart Brant Internal Revenue Service Chief Counsel s Office Bradley N. Etter Law Office of Bradley N. Etter Graham Forrester AYCO, A Goldman Sachs Company Michelle L. Knowles A-Med Health Care Center Scott Knutson Gibson Dunn & Crutcher, LLP Ken Petersen Jr. First American Trust, FSB Jason Rednour Paul, Hastings, Janofsky & Walker LLP Renee Rodda Spidell Publishing, Inc. Ellis Stern Stern & Goldberg A. Lavar Taylor Law Office of Lavar Taylor Sherri Wilder Internal Revenue Service Associate Area Counsel

16 School of Law One University Drive Orange, California CHAPLAW ( ) Tax Program Information Phone: (714) Fax: (714)

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