Tax law concerns every aspect of business activity–and many non-business activities as well!
Tax practice can be divided into three general categories:
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.
Courses designated as "primary" are foundational, while those listed as "secondary" contain relevant and related content. "Co-curricular" courses are credit-bearing extra-curricular activities, while "experiential" courses are practice-based offerings. Please keep in mind that the focus of any course will vary depending on the instructor.
The following faculty are knowledgeable about the topic and may be a useful resource for you.