Tax Controversy Certificate
The Tax Controversy Certificate Program addresses the need for litigation training for tax lawyers and also provides an opportunity for direct experiential learning and an appreciation of the importance of pro bono representation in the legal profession. It is open to full-time LL.M.
Students who have or are seeking a J.D. degree. The following schedule outlines the program:
- Tax Litigation Training (Summer) *
- Tax Procedure (Summer, Spring, Fall)
- Tax Procedure II - Collections (Summer)
- Tax Prosecutions & Civil Penalties (Spring)
- Elective Course: one of these two-credit courses:
- Corporate Tax Transparency (Spring)
- Advanced Tax Issues - Bankruptcy (Spring )
- IRS Externship
- Villanova Federal Tax Clinic Externship
* Meets twice per week for two weeks in May, then a Friday and Saturday in early June. The first 4 sessions will be video-recorded and available for distance viewing. Live attendance is required at the June sessions.
The candidate for admission must have or be seeking a J.D. degree, regardless of when it was or will be awarded, with an acceptable cumulative grade point average.
Examinations and Grading
With the exception of the Probate Process and Practice course, all certificate students will be examined and graded in the same manner as regular matriculated graduate tax students. As in the regular Graduate Tax Program, a cumulative 2.5 grade point average is required for the award of the certificate.
Certificate for Matriculated Graduate Tax Students
A regular matriculated LL.M. or M.T. candidate can qualify for the estate planning certificate, in addition to the regular degree, by taking all of the courses required for the certificate. Having done so, due to the 1 credit Probate Process and Practice course, the matriculated degree candidate will graduate with 25 credits instead of the regular 24 credits.
Tuition for certificate students is the same per-credit amount as for matriculated degree students.
Completion of the Program
Given an appropriate sequencing of courses, a certificate student can finish the program in one three-semester year. But, to accommodate work-schedule and other time commitments, a certificate participant has three years within which to complete the program requirements. At the beginning of the semester in which coursework will be completed, the student MUST complete the Prospective Graduation form found here. (Linked to Graduate Tax à Current Students à Forms)
Certificate Students Switching to the LL.M. or M.T. Program
Some persons who enter the certificate program may develop an interest in the regular LL.M. or M.T. degree. Since admission requirements for certificate participants generally are the equivalent of those for degree candidates, in most instances the transition to degree candidate poses no qualification problem.
Form of Certificate
The certificate awarded is a certificate of achievement that signals the successful completion of the limited course of study. Note that the certification is not an attestation as to the professional competence of the certificate holder, nor is it a formal degree.
Continuing Education Credit
CLE and CPE credit is available to attorneys and accountants who are certificate students.