Wednesday, November 26, 2008

December: Heather's Schedule

Hi Everyone. I just wanted to let you know that I will be out of the office from December 1 through December 19 without internet access. During that time, please feel free to email me any questions, and I will reply as soon as I return.

I hope everyone has a wonderful Thanksgiving and holiday season!

Tuesday, November 18, 2008

Reminder: IRS Informational Meeting Tomorrow

Tomorrow, November 19, 2008 at 12:30 PM in Room 116, representatives from the Seattle Office of Chief Counsel will be on campus to present to and answer questions from the students about the different types of positions available within the IRS as well as how they recruit.  This is a wonderful opportunity to find out more about working for the IRS.  All are welcome!

Monday, November 17, 2008

Some Unsolicited Winter Quarter Registration Advice from Sam

Full-time students must, of course, take both Partnership Tax (T511) and Estate & Gift Tax (T510). In addition, remember the “core elective requirement”: you must complete two of the four “core” elective courses. Three of the four core electives are offered in winter quarter—Compensation & Benefits I (T521), Corporate Reorgs (T530), and International Tax II (T516). If you did not take International Tax I this quarter, you must take two of these three core elective courses in winter quarter. (And yes, you can take International Tax II even if you did not take International Tax I—they cover different topics, but you can expect to spend the first couple of weeks getting caught up on basic concepts like residency classification and the sourcing rules.) If you are taking International Tax I now, you need only take one of the three “core” electives in winter quarter, although it is common for folks to take two or even all three.

Depending on how the required and core courses shake out, then, full-time students will have used up 8 – 13 credits. If there is room for one or two more elective courses, there are a lot of choices. Even though we are blessed with a quarter system that lets you take a lot more courses than any other graduate tax program, there are still some difficult choices to make. Some basic advice appears below (after the next paragraph on part-time students).

Part-time students have a little more flexibility when it comes to winter quarter choices. Still, some general advice might be helpful. If this is your first year in the program, you should limit your course selections to those classes that are appropriate at this early stage. The Estate & Gift Tax course is a good selection because there are no formal or functional prerequisites for that class. If you have completed International Tax I, this would be a good time to take International Tax II. You might want to stay away from Partnership Tax until you have completed Property Dispositions and Corporate Tax. Likewise, both the S Corporations course (T518) and the Corporate Reorgs class (T530) should come only after you have completed Corporate Tax. Otherwise, your choices are wide open.

There are a number of other electives to consider, depending on your interests. Those who see themselves as estate planners should strongly consider the Income Taxation of Trusts & Estates course (T532). Those more interested in business transactions should look at the Taxation of S Corporations course (T518). Also, note that enrollment in the Federal Tax Clinic (T526) is limited to those who took the course in the fall quarter.

Finally, let me put in a plug for two courses. First, the Advanced State & Local Tax course (T542) is debuting this year. Several of our graduates in the past few years have gone to work in state & local tax, so we thought it would be helpful to beef up our offerings in this area. The Advanced course will be taught by Reid Okimoto from KPMG. Professor Okimoto is an alumnus of the Graduate Program in Taxation who has published a number of articles on state & local tax issues in well regarded professional journals. If you are hesitant to take the course because of its “Advanced” label, don’t worry. Professor Okimoto has indicated that students who have not completed the first State & Local Tax course are welcome to enroll in his course. He will provide additional background readings for those new to the area.

Second, I want to make special mention of the Federal Tax Policy seminar (T507). Note that this is our only 4-credit course (it spans winter and spring quarters, two credits each quarter). It is taught by Professor Ron Hjorth, the Dean Emeritus of the law school and a long-time tax professor. Students in the Tax Policy seminar have uniformly raved about it. It is not a technical “bring-your-Code-and-Regs-to-class” type of course. Instead, it seeks to give context to the structure and objectives of the federal tax system. If you are interested in why the Code and regulations read as they do, and whether alternate tax structures would be superior to the status quo, the Tax Policy seminar is exactly the kind of course you should make it a point to take. You will have other chances in your professional careers to learn about the substantive areas of tax law you are unable to take in this program, but there will most likely be no other opportunity for formal study of the important policy implications at play in the tax law. We have considered making this a required course because it really is that important (but we like to keep it in a seminar format to encourage discussion). You should seriously consider enrolling in this seminar for both winter and spring (you must enroll in both quarters).

I am happy to answer any specific course selection questions you may have, and I know our other full-time tax faculty are happy to offer their advice as well. But hopefully these general comments will be useful in your planning.

Sam Donaldson

Winter Registration Reminder

Hey everyone:

Just wanted to remind you to register for your Winter 2009 classes when you get a chance. Below is a copy of the registration form and book list, or you can stop by room 434 for hard copies. Please remember if you'd like to register through email to send your email to either Gloria or me (Allison), and to include your student number along with the number (T5__) and title of the classes you'd like to take. Sam is a great resource if you are unsure of what classes to take, but please don't send your registration to Sam or Heather. Feel free to contact me if you have any questions!

Winter 2009 Registration

Winter 2009 Book List and Room Assignment

Thursday, November 13, 2008

WSBA Taxation Section

In case you are interested, law students can join WSBA sections, including the Taxation Section, for $10.00 per year. You do not have to be a WSBA member to join.

http://www.wsbacle.org/Merchant2/merchant.mvc?Screen=CTGY&Store_Code=WS&Category_Code=sec_mem

Wednesday, November 12, 2008

Tax Job Forum

The following link will take you to a tax job forum. The posts, which can be quite entertaining, cover topics such as how to go about getting a tax court clerkship, what it is like working for one of the Big 4 accounting firms, and the general state of the economy.

http://www.taxtalent.com/forum/index.cfm?BeginShow=1&CAT=general

American College of Trust and Estate Counsel 2009 Student Writing Competition

Honoring the late Mary Moers Wenig, a member of ACTEC's Legal Education Committee and a law school professor for over 30 years, the American College of Trust and Estate Counsel Mary Moers Wenig Student Writing Competition was established to promote and reward scholarly wiriting on the field of trusts and estates, including related tax topics. The competition is funded by the ACTEC Foundation, a 501(c)(3) public charity that supports educational projects relating to trust and estate law.

The 2009 Competition is open to LL.M. law students. The deadline for entries is June 1, 2009. Prizes include $5,000 for the first-place winner, $3,000 for the second place winner, $1,000 for the third place winner and a variable amount based on number of papers awarded Honorable Mention Prize. In addition, the top papers will be published by ACTEC. Complete rules and entry forms are available online at ACTEC's website.

Job Search Workshop

On Thursday, January 8, 2009, from 12:30 PM to 1:30 PM, Ruth Kennedy, of counsel at Garvey Schubert Barer, and Wendie Wendt, an alum of the tax program and in house counsel for Riedel Construction, will be coming on campus to talk with the LL.M. students about job search strategies. Ruth has been involved with attorney recruitment at both Preston Gates & Ellis (now, K&L Gates) and Garvey Schubert Barer, and Wendie has both law firm and in house counsel experience. Please let me know if you plan to attend: hla3@u.washington.edu.

IRS Chief Counsel's Office Informational Session

On Wednesday, November 19, 2008, from 12:30 PM to 1:30 PM, the current office manager for the Seattle Office of Chief Counsel will be coming on campus to talk with students about careers with the IRS and their recruiting process. Please let me know if you plan to attend: hla3@u.washington.edu.

More details to follow.

Friday, November 7, 2008

Winter 2009 Registration

Hi everyone:

Below are the registration form and course descriptions as well as the book list and room assignments for Winter 2009. As I'm sure you can all figure out, you can zoom in and out so you can actually see the text of the documents. You can also save the form to your computer if you'd like to think about it before you make your selections and don't want to have to visit the blog several times. If you'd like a hard copy, feel free to stop by room 434 to pick one up!

Please let either Gloria or me know which classes you'd like to take by returning this form or dropping one of us an email with your selections. If you are going to send an email, please include the course number and your student identification number in the email. Let me know if you have any questions.

Winter 2009 Registration

Autumn Exam Schedule

Autumn Quarter 2008

DATE

DAY

COURSE NO. & TITLE

TIME

HRS. (Est)

Dec. 6

Saturday

T515 International Taxation I

1:00 p.m.

3

Dec. 8

Monday

T504 Property Dispositions

6:00 p.m.

3

Dec. 9

Tuesday

T534 State & Local Taxation

6:00 p.m.

2

Dec. 10

Wednesday

T503 Problems of Timing

6:00 p.m.

2

Dec. 12

Friday

T512 Exempt Organizations

6:00 p.m.

3

Dec. 13

Saturday

T501 Corporations & Shareholders

1:00 p.m.

3

NOTE: Blue books, disks, & cds will be provided



Policy for Rescheduling Exams:

Permission to re-schedule the final exam will not be granted unless (i) there exists a substantial work-related reason for doing so; or (ii) the student requires special accommodations that cannot be met during the regular exam hours (e.g., additional time needed due to learning disability or English skills); (iii) you have exams scheduled on 2 or 3 consecutive days. Exams should be moved during the exam period. Your request for re-scheduling the exam should state which of the above reasons apply to you. Requests for re-scheduling an examination should be made through the Program Coordinator, but they must be approved by the Tax Program Director.

Wednesday, November 5, 2008

KPMG Workshop - Room Change

The KPMG Workshop will now be held in Room 116.

KPMG Workshop - Notice from Recruiter

The following information is from the KPMG recruiter. Again, please let me know if you plan to attend the workshop. hla3@u.washington.edu

Greetings!

The Seattle office of KPMG LLP currently employs approximately 20 attorneys throughout its various tax practices making it one of the largest employers of tax attorneys in the State of Washington. Over the past few years KPMG has hired LL.M. (and J.D.) candidates into its Federal Tax, International Corporate Services and State and Local Tax practices. If you would like to learn more about the KPMG work environment, the types of work done, the benefits and limitations of working in an accounting firm, or just have questions regarding a career path in a Big 4 accounting firm please attend our informational/networking session.

Details
Date Thursday, November 13
Time 3:00pm – 4:00pm
Location Gates Hall Room 115 (Perkins Coie Room)

Refreshments will be provided. We look forward to meeting you!

Judith W. Scott
Senior Recruiter
UW Campus Development Manager
KPMG LLP
Phone: 206.913.4825 eFax: 206.260.7355 Email: jwscott@kpmg.com

Tuesday, November 4, 2008

West Coast International LL.M. Law Fair

West Coast International LL.M. Job Fair
Friday, February 20, 2009

Registration for the 3rd Annual West Coast International LL.M. Job Fair begins Monday, November 3, and runs through Friday, December 5. Complete details about this event are available on the UCLA website at http://www.law.ucla.edu/home/index.asp?page=2676. Be sure to review the website for important information, but pay particular attention to the following:

Job Fair Calendar
http://www.law.ucla.edu/docs/2009__west_coast_llm_calendar_updated.pdf

Symplicity Instructions for Students (includes registration information)
http://www.law.ucla.edu/docs/2009_symplicity_user_instructions_for_students.pdf

Frequently Asked Questions
http://www.law.ucla.edu/docs/frequently_asked_questions_about_the_2009_west_coast_llm_fair.pdf

Please Note: Both the Job Fair website, and the website used by our office for job postings, event announcements, etc are powered by Symplicity. However, the web addresses are different, so be sure you are using the correct password for each site. Below are examples of the differences.

Career Fair website
https://law-westcoastllm-csm.symplicity.com/students.
Login: husky@u.washington.edu (your complete e-mail address)
Password: XYX

Center for Career Planning website
https://law-uwashington-csm.symplicity.com/students
Login: husky@u.washington.edu (your complete e-mail address)
Password: ABC

Once you have registered as a new user on the Job Fair site, our office will review your registration. Once our office approves your registration, you will receive an e-mail message containing your unique password.

If you participated in this Job Fair last year and have forgotten your password, select “Forgot Password” from the main webpage to receive a new password. Please carefully review the “Symplicity Instructions for Students” link above for complete information.