Research Paper

There are two aspects to this course. First, this is the major research paper course, which requires students to design and conduct original research on a specific tax issue. Second, the classes address current and emerging tax policy and practice initiatives which practitioners need to recognize to properly advise their clients. They also cover tax and economic issues which might be addressed only tangentially in other courses. The object of the class is to combine administrative, policy and technical issues in a practical context. Practitioners are often invited to discuss specialized areas of tax practice and procedure.