Tax Concentration

 

Our Tax Concentration Program offers you an opportunity to develop a mastery of the practice, ethics, and subtleties of tax law.

Our curriculum offers at least five classroom courses on different aspects of tax law and at least four non-classroom offerings to develop necessary practical skills to practice tax law. When combined with a variety of challenging electives, you will be prepared for specialization in a particular area, such as estate planning and wealth management; or business organizations and transactions.

 

Brad Andress, '13, Tax Attorney
Brad Andress, '13, Tax Attorney
Learning Outcomes for Tax Concentration can be found here.

Tax Concentration Program Specifics

1. Students in the Tax Concentration Program must take the following two courses and receive a grade of at least a “B” in each course:

  • Tax - Basic Income Tax Concepts  (3 hrs.)
  • Tax - Advanced Income Tax Concepts  (3hrs.)

2. Students in the Tax Concentration Program also must take and receive at least a grade of “B” in at least two out of the following four courses:

  • Tax – Business Organization and Planning 
  • Tax – Litigation 
  • Tax Policy
  • Estate Planning   

3. Students in the Tax Concentration Program also must take one of the following three non-classroom offerings:

  • Tax – IRS Chief Counsel Externship
  • Inter-school Competition – Tax Moot Court 
  • Inter-school Competition - ABA Tax Section Tax Challenge
  • Small Business & Nonprofit Law Clinic

4. Students in the Tax Concentration Program must satisfy their mandatory pro bono hours in one or both of the following placements:

  • VITA
  • Legal Aid Tax Clinic

Students who are interested in Tax Concentration Program and wish to know more about program and its requirements are encouraged to contact Professor Ljubomir Nacev (EMAIL).

 

VITA

Through the Northern Kentucky chapter of Volunteer Income Tax Assistance (VITA) volunteers provide free tax return preparation services for low-income taxpayers

“During this just completed [2015] filing season, the eight Northern Kentucky VITA sites e-filed 2,471 income tax returns on behalf of low-income taxpayers in our region,” said Chase Professor Ljubomir Nacev. “Tax returns for low-income taxpayers are some of the more complicated returns in the tax system, involving five non-refundable tax credits and four refundable tax credits.”

In addition, the 2015 filing season was the first year of the implementation of the tax system’s role in delivering parts of the Affordable Care Act for low-income taxpayers. “This all makes VITA a terrific transactional clinical learning experience for our students,” said Professor Nacev.

Eleven Chase students, two NKU undergraduate students, five Chase graduates, and one Chase professor participated in 2015. The NKU/Chase volunteers comprised about 15% of the overall volunteer pool for the eight VITA sites.