Tax law is an area of law that addresses the tax consequences of numerous underlying transactions and events. A tax attorney typically advises lawyers in other practice areas because tax laws are implicated in many personal and business transactions. A lawyer practicing criminal law, personal injury, corporate law, real estate, family law, estate planning and other areas encounter tax issues and frequently consult tax attorneys. Marquette Law School’s tax curriculum is not intended to be limited to students pursuing a career in tax law, but it also provides an understanding of fundamental tax principles for students pursuing other practice areas.
Marquette Law School offers over 15 tax classes that expose students to different aspects of tax practice. These classes include a variety of transactional law where the tax attorney helps to facilitate a particular transaction and litigation where the tax attorney is involved in controversy work after the state or federal government has challenged the tax treatment of a particular transaction. The in-class curriculum is complemented by a supervised fieldwork program at the local Internal Revenue Service District Counsel Office where students not only assist the attorneys as they prepare for trial but they also have the opportunity to directly participate in cases at the United States Tax Court. The curriculum is also enriched by student participation in the Volunteer Income Tax Assistance (VITA) program that has been held at the Law School since 2005. Since its inception at the Law School, Marquette University law students have prepared over a thousand tax returns for low-income and elderly taxpayers and nonresident aliens.