Program Description
The Advanced Certificate in Taxation is a specialized study program in which you’ll take a combination of required and related courses in corporate taxation totaling at least 12 credits and not exceeding 14 credits. Many of the courses in the certificate program may be available online, though some required and elective courses may not be. Students may complete the program in one calendar year of part-time work.
Candidates for the Advanced Certificate must hold a JD or an LLB degree from a law school that is approved by the Section on Legal Education of the American Bar Association or its foreign equivalent.
Admissions
Program Requirements
The advanced certificate requires the completion of at least 12 credits, and no more than 14 credits, comprised of the following:
Course List
| Course |
Title |
Credits |
| LAW-LW 10409 | | 3 |
or LAW-LW 11907
& LAW-LW 10878 | Corporate Tax I
and Corporate Tax II |
| LAW-LW 11728 | Taxation of Mergers and Acquisitions | 2 |
| LAW-LW 10989 | Advanced Corporate Tax Seminar: Current Deal Structures | 2 |
| 5-7 |
| Total Credits | 12-14 |
Learning Outcomes
Tax law is relevant to a wide variety of legal matters, from corporate transactions to divorce negotiations to criminal prosecutions. At the federal level, the tax law is the primary means by which the government attempts to influence behavior in order to achieve public policy objectives, whether by encouraging individuals to donate money to charity, purchase health insurance or even ride public transportation to work. The basic Income Taxation course features a deep exploration of statutory law and examines why legislators drafted particular provisions of the tax law the way they did and whether they achieved their intended policy objectives. In order to take advantage of the vast tax curriculum at the Law School, the tax faculty strongly recommends that students enroll in Income Taxation during their 1L or 2L year, if possible. Students who desire to study tax further should next enroll in Corporate Tax I & II, which examines the federal income tax treatment of corporations and their shareholders arising from various transactions including transfers to controlled corporations, distributions, redemptions, liquidations, acquisitive and divisive reorganizations.
In selecting from over 50 advanced tax courses offered at the Law School each year, students should consider taking courses within the following areas of tax specialization:
- Business Tax. In addition to Corporate Tax I & II, students planning to work on transactional matters at a corporate law firm or a major accounting firm should enroll in Partnership Tax and either International Taxation I, II and/or III or Survey of International Taxation.
- Government/Policy. All students who plan to pursue a career in tax law may benefit from taking one of several tax policy offerings, including the Tax Policy Colloquium, Tax and Social Policy Seminar and/or the Federal Budget Policy and Process Seminar. Students who are interested in serving in government, working at a think tank or pursuing a career in legal academia are strongly encouraged to enroll in one or more of these seminars.
- Individuals/Non-Profits. Students who desire to advise individual clients, rather than businesses, should consider enrolling in Estate and Gift Taxation, Tax-Exempt Organizations, and/or Tax Aspects of Charitable Giving.
- Tax Controversy. Tax controversy involves the representation of taxpayers, both individuals and businesses, in disputes with the taxing authority (such as the IRS) at the administrative and judicial levels. Students who are drawn more to litigation than transactional work should consider this practice area. Students who are interested in tax controversy should enroll in Survey of Tax Procedure, Tax Procedure, and/or Tax Penalties & Prosecutions.
Find out more about Tax at NYU Law.
Policies
Policies Applying to the Advanced Certificate
- The certificate consists of a combination of related courses totaling at least 12 credits and not exceeding 14 credits.
- Students may complete the program in one calendar year of part-time work.
- All requirements must be completed within four years.
- The certificate consists of advanced courses; students must satisfy prerequisites.
- Students may register for the online section of a course (if available).
- Students may contact the program director to request permission to substitute a required core course.
NYU Policies
University-wide policies can be found on the New York University Policy pages.
School of Law Policies
Additional academic policies can be found on the School of Law academic policies page.