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Foundations of Federal Income Taxation

Overview:

Foundations of Federal Income Taxation is a twelve-hour online course intended for students who wish to enroll in Georgetown’s LL.M. in Taxation or other tax certificate program and who have not previously taken a course in basic federal income taxation.  This course covers certain foundational concepts in federal income tax law that are considered fundamental to more advanced courses offered through the Graduate Tax Program.  Topics covered in this course include (but are not limited to): (1) the realization and recognition of income, (2) exclusions from income, (3) deductions from income (4) credits to tax, (5) methods of accounting and (6) deferral of income.

Instruction and Videos:

Foundations of Federal Income Taxation is taught by Professor Eric San Juan, a visiting Professor at Georgetown University Law.  Professor San Juan is a Senior Attorney-Advisor at the National Taxpayer Advocate Service.

The course consists of six, two-hour videos that are hosted by Georgetown’s audio/visual partner, Classroom 24/7.  Once registered, students will receive video account information for the course.  Students may watch the videos at their convenience.

A excerpt from the video for Class 2 (where Professor San Juan discusses gifts) may be viewed below:


Syllabus and Course Materials

A course syllabus with topics covered and associated readings can be found here.  Course materials will be available on the Westlaw-TWEN website for the course.  Once registered, students will receive a password granting them access to TWEN.

The textbook for this course is the hornbook Chirelstein & Zelenak, Federal Income Taxation: A Law Student’s Guide to the Leading Cases & Concepts (Foundation Press 2012).

Sections of the Internal Revenue Code and Treasury Regulations covered in this course may be found online.

Final Exam

Students who wish to enroll in Georgetown’s LL.M. in Taxation or other tax certificate program must sit for a 90-minute, 50-question multiple choice exam at the conclusion of the course and achieve a passing score of 30 out of 50 questions.  The final exam will be administered on the TWEN webpage for the course.  Students will indicate the date and time they wish to sit for the final exam when they register for the course.

Tuition and Enrollment:

Although Foundations of Federal Income Taxation is intended for students who wish to satisfy the basic federal income tax course requirement for Georgetown’s LL.M. in Taxation and certain certificate programs, the course is open to anyone interested in learning the fundamental concepts of federal income tax law. 

The course is a zero-credit course which carries a tuition charge of $2,340.  Tuition must be paid by credit card before submitting an enrollment form.  Students may register for Foundations of Federal Income Taxation here.

The refund schedule for this course is as follows:

  1. A 100% refund is issued if a student withdraws within one week of registration.
  2. A 50% refund is issued if a student withdraws within two weeks of registration.
  3. No refund is issued if a student withdraws after two weeks of registration or has taken (or attempted to take) the final exam for this course.

Students who wish to withdraw from this course should notify Cynthia Rockwell, Director of Online Programs, by e-mail at lawonline@georgetown.edu.

More Information

For more information about this course, please contact Cynthia Rockwell by e-mail at lawonline@georgetown.edu.

*Please be advised that successful completion of Foundations of Federal Income Taxation does not guarantee admission to Georgetown University Law Center or any of its degree or certificate programs. It will not confer Georgetown credit nor result in an official Georgetown transcript.

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