The Law Center offers one of the most extensive curricula in Taxation taught in any law school. This broad selection can be attributed in part to the rich talent pool from which Georgetown draws adjunct tax faculty.
Students with U.S. J.D. Degrees
Graduate students who received their J.D.s from law schools in the United States must complete 24 academic credits. Twenty (20) of these credits must be completed in courses listed under Taxation in the online curriculum guide. Before matriculating in the Taxation program, U.S. students must have completed successfully a basic law school course in federal individual income taxation. Students who did not take a basic federal income tax course in law school may satisfy this requirement by taking the Law Center's online course, Foundations of Federal Income Taxation, and receiving a passing grade on the final exam. Once enrolled, they must complete successfully (i) Corporate Income Tax Law I or Taxation II and (ii) Income Tax Accounting.
Students who believe that they have successfully completed equivalent courses may petition to substitute tax electives for these required courses. Because Income Tax Accounting is a tax accounting course as opposed to a course in financial accounting, waivers of this requirement are rarely granted and only in cases where a student has taken a similar course in law school.
Students Educated Outside the U.S.
Graduate students trained outside the United States must complete 20 academic credits. Sixteen (16) of these credits must be completed in courses listed under Taxation in the online curriculum guide including (i) U.S. Income Tax: Principles and Practices and (ii) Corporate Income Tax Law I or Taxation II.