Tax Law

Tax law concerns every aspect of business activity–and many non-business activities as well!

Tax practice can be divided into three general categories:

1. tax planning, which involves shaping transactions to attract the least amount of tax;
2. tax compliance, which involves giving advice as to the tax that may be due on past transactions and preparing tax documents for individual or business clients or, if the Internal Revenue Service disputes the amount owed, negotiating or settling issues that arise from the audit; and
3. tax litigation, either representing a client or the government in Tax Court (a specialized court for tax matters), Federal District Court, or the Court of Federal Claims.

While much of the work is generally highly transactional in nature, some tax lawyers focus on tax litigation. This tends to be civil litigation in nature, but willful tax evasion, failure to file a return, and filing a false return may result in criminal litigation.

Tax issues arise in situations too numerous to list. However, some of the basic questions regarding who should be taxed, which activities should be taxed, and how those taxes should be assessed and levies are integral to many other areas of law, including corporate, entertainment and sports, family, health, intellectual property & technology, and real estate and land use law. Because tax law is highly financial, many aspiring tax lawyers also have or seek CPAs, MBAs, or an LL.M (an advanced law degree after a J.D.) in tax law.

Tax lawyers tend to work in a mid- to large law firm or smaller tax law specialty boutique firms. But there are also opportunities in larger accounting firms and in-house counsel in many types of financial sectors. In the public sector, the federal government employs tax law experts in agencies such as the Internal Revenue Service and the U.S. Tax Court. State and local governments also hire tax attorneys. Finally, some large nonprofits and foundations employ tax lawyers.