Skip to:
Partner, Ice Miller, LLP
“The fundamentals of statutory and regulatory interpretation I learned at IU are an integral part of my daily practice.”
Tax issues are relevant to almost every area of law and can arise in transactional and litigation contexts. The Introduction to Income Tax course, which focuses on federal income tax issues applicable to individuals, is useful both for law students who are considering a career in tax law and for those who plan to focus on other areas of law.
Indiana Law’s tax courses comprehensively cover income tax issues applicable to individuals, corporations, and partnerships; transfer taxation and charitable giving; tax policy; and tax procedure. Many of these classes appeal to graduate students in the Kelley School of Business, as well as to law students. Note that some of the courses listed may not be offered every year.
Introduction to Income Tax serves as a prerequisite for many other tax courses. The Seminar in Tax Procedure may be taken during the same semester as Introduction to Income Tax. Students who know they are interested in tax law should try to take Introduction to Income Tax during their second year; taking it in the fall of the second year will provide the maximum opportunity to take advanced tax courses.
Law students may also take tax classes in Indiana University’s Kelley School of Business in appropriate circumstances, after consultation with the Law School’s director of the Tax Program. Several of the tax courses taught in the Kelley School are taught by professors who have a JD degree. Tax course offerings in the Kelley School include the following, among others:
The Business and Law Society sponsors lectures and informal discussions and provides members with a forum to discuss their ideas, as well as opportunities to meet practicing business lawyers.
A Volunteer Income Tax Assistance program is available near the Law School during tax season. Through that program, student volunteers help prepare tax returns for low-income individuals.
The Tax Policy Colloquium brings in six speakers during the spring semester, each of whom are tax professors presenting cutting-edge research on tax law and policy. Students who are not enrolled in the Colloquium who would like to attend any of the talks should contact Professor Leandra Lederman (llederma@indiana.edu).
In addition to the numerous general scholarships and fellowships, we offer a specialized award, the Indianapolis Bar Association (IBA) Taxation Section Scholarship. This scholarship is made each year to a student excelling in the study of tax law.
Attorneys with a tax practice may do transactional work, tax controversy work, estate planning, employee benefits work, and work related to the special issues of non-profit organizations. Other careers in tax law may include positions with: the federal government, particularly the IRS, Treasury Department, Justice Department and/or the United States Tax Court; state government; private law firms; accounting firms; or as in-house counsel to a company. Our alumni practice tax in an array of settings all over the country. Find out more about career opportunities in this area by connecting with the Office of Career and Professional Development.
Students seeking more depth in taxation with an accounting focus can pursue a joint JD and MBA in Accounting or a JD and Master of Professional Accountancy (MPA). Many students in joint degree programs in law and business, as well as other law students interested in business law, belong to the Business and Law Society.
Indiana Law encourages students to pursue less structured educational opportunities in tax law, including internships with agencies and organizations with a tax practice. Learn more about internships.
Two organizations sponsor competitions focused on taxation. The American Bar Association Section of Taxation Young Lawyers Forum sponsors a Law Student Tax Challenge that focuses on the federal income tax consequences of a business planning problem. The Tannenwald Foundation sponsors a writing contest focused on tax law. Students interested in participating in either competition should talk to a member of the tax faculty.
Indiana Law is known for our accessible, outstanding faculty. Tax law is the primary focus for professors Leandra Lederman and Ajay Mehrotra and an important area of expertise for Emeritus Professor William Popkin.
Many other faculty members, including Hannah Buxbaum, William Henderson, William Hicks, Donna Nagy, and Christiana Ochoa, teach courses in related areas.