Prerequisite or co-requisite: Taxation I (Federal Income Tax)

The ability to draft clear, comprehensive, and precise documents is essential to lawyers in general and tax lawyers in particular. Documents drafted by tax lawyers may be explanatory (to help clients understand the tax consequences of proposed deals), transactional (agreements by which proposed deals become legal realities), or advocacy (defending the client’s position before the IRS or in litigation) in nature. In this course, students will 1- learn the principles of good legal drafting, 2- study examples of tax documents drawn from actual practice, and 3- create documents simulating documents typically drafted tax lawyers.