Villanova offers one of the broadest and most comprehensive arrays of courses of any graduate tax program in the country. Students take at least 12 credit hours of required courses that cover the major substantive areas of the Internal Revenue Code and tax practice and procedure. In addition, each student must enroll in one transactional planning course. The required courses provide a foundation for the more advanced elective courses.
The required courses are tailored to the backgrounds of LLM and MT candidates. In order to provide a common body of knowledge when students enter the more advanced and elective courses, the first several required courses must be taken in a designated order. For the same reason, some courses have prerequisite or co-requisite requirements that must be satisfied.
Most elective courses are offered at least once each academic year. Depending on student demand, a few electives are offered less frequently; those generally repeat within a six-semester cycle. As the direction of federal tax law changes, new courses may be added, or the content of existing courses altered, to keep pace with those changes.
All required courses are worth two credits each, with the exception of The Law Governing Tax Practitioners which is worth one credit.
Note: Courses that are numbered must be taken in that order or may be taken simultaneously.
|1. Survey of Tax Practice||1. Survey of Tax Practice|
|2. Tax I||2. Tax I|
|3. Tax II||3. Tax II
|Tax Procedure||Tax Procedure|
|Partnership Taxation||Partnership Taxation|
|Tax Research and Writing||Tax Research and Writing|
|Taxation of Corporations
|Taxation of Corporations and Shareholders|
|Law Governing Tax Practitioners||Law Governing Tax Practitioners
|Planning Course: Choose one planning course marked with an * on the elective course list.|
Planning courses, one of which is required for graduation, are marked with an *. All courses are worth 2 credits each except as noted.
NOTE: An unpaid competitive internship with the Office of the Chief Counsel, Internal Revenue Service is available to qualified graduate tax students. The qualifying student may elect whether or not to participate in the internship for academic credit. If credit is elected, tuition is charged. Inquire at the Graduate Tax office.
|International Tax Seminar|
|Internship, Office of Chief Counsel, IRS
|Internship - Villanova Law School Federal Tax Clinic|
|Civil and Criminal Tax Penalties||Introduction to Digital Law|
* Compensation Planning
|* Negotiating and Drafting Tax Provisions in Corp. Acquis. Agreements|
|* Post Mortem Estate Planning|
|Probate Process and Practice|
Digital Security for Tax Practitioners
|Qualified Pension and Profit Sharing Plans|
Drafting Fundamentals of Estate
|State and Local Taxation|
|* Tax Planning for Investments|
|* Tax Planning for Real Estate Development|
|Tax Policy Seminar|
|* Estate Administration||Tax Prosecutions and Penalties|
Federal Tax Collection
|Taxation of Investment Entities|
|Federal Wealth Transfer Taxation||Taxation of Real Estate Transactions|
|* Fundamentals of Testamentary Estate Planning Techniques
(Estate Planning I)
|Taxation of S Corporations|
|* Fundamentals of Lifetime Estate Planning Techniques
(Estate Planning II)
|Taxation of Tax-Exempt Healthcare Organizations|
|International Tax I||Taxation of Trusts and Estates|
|International Tax II||Tax-Free Reorganizations|
To ensure that students have appropriate foundation knowledge when entering a course, certain courses in the curriculum are required as prerequisites for others. The Core Curriculum is a prerequisite for all other courses. Students are ordinarily not permitted to register for a course if its prerequisites have not been satisfied. However, depending on the circumstances, the Director of the Graduate Tax Program can permit a student to take a course’s prerequisite as a co-requisite.
LLM Core: Survey of Tax Practice, Tax I, Tax II, Tax Procedure, taken in that order.
MT Core: Survey of Tax Practice, Tax I, Tax II, Tax Procedure, taken in that order.
|Survey of Tax Practice
|Partnership Taxation||Core Curriculum|
|Tax II||Tax I|
|Taxation of Corporations and Shareholders||Core Curriculum|
|Tax Procedure||Tax II|
|Tax Research and Writing||Four Prior Courses|
In limited circumstances, upon application of the student, the Director may waive or defer a required or prerequisite course.
|Advanced Tax Issues - Bankruptcy|
|Benefit Aspects of Business Transactions|
|Compensation Planning||Core Curriculum|
|Consolidated Returns and Affiliated Corporations||Taxation of Corporations and Shareholders|
|Corporate Tax Planning||Taxation of Corporations and Shareholders|
|Digital Security for Tax Practitioners||Core Curriculum|
|Drafting Fundamentals for Estate Planning Documents||Wealth Tax|
|Electronic Commerce||Core Curriculum|
|Employee Benefits||Core Curriculum|
|Employee Benefits Law||None|
|Exempt Organizations||Core Curriculum|
|Federal Wealth Transfer Taxation||Core Curriculum|
|International Taxation I||Taxation of Corporations and Shareholders|
|Fundamentals of Testamentary Estate Planning Techniques
(Estate Planning I)
|Fundamentals of Lifetime Estate Planning Techniques (Estate Planning II)
|International Taxation II||Taxation of Corporations and Shareholders|
|Internship - Office of the Chief Counsel, IRS||Core Curriculum|
|Introduction to Digital Law||Core Curriculum|
|Negotiating and Drafting Tax Provisions in Corporate Acquisition Agreements||Taxation of Corporations and Shareholders|
|Probate Process and Practice||None|
|Qualified Pension and Profit Sharing Plans||Core Curriculum|
|State and Local Taxation||Core Curriculum|
|Tax Planning for Investments||Partnership Taxation|
|Tax Planning for Real Estate Development|
|Tax Policy Seminar||Core Curriculum|
|Tax Prosecutions and Penalties||Core Curriculum|
|Taxable Acquisitions||Taxation of Corporations and Shareholders|
|Taxation of Investment Entities and Their Shareholders||Core Curriculum|
|Taxation of Real Estate Transactions||Core Curriculum|
|Taxation of S Corporations||Taxation of Corporations and Shareholders|
|Taxation of Tax-Exempt Healthcare Organizations||Core Curriculum|
|Taxation of Trusts and Estates||Core Curriculum|
|Tax-Free Reorganizations||Taxation of Corporations and Shareholders|
The course uses a distance learning approach designed to teach rules of conduct, ethics, and discipline for attorneys and CPAs acting as advisors, advocates, adversaries, clients and government officials. The 13 hours of prerecorded presentations are subdivided into modules covering a wide range of topics. The format will include lectures, discussions, and demonstrations of the issues and course material described in the syllabus, led by one of the three professors teaching this course. The material will include PowerPoint presentations and posted readings. Discussion Board and Chat features of Blackboard will be used to facilitate discussion. Each module will be hosted by one of the professors with whom students may chat during each of two live weekly broadcasts. Students will be tested throughout the semester, and they will be graded on their performance on those tests and their class participation via Discussion Board and Chat. Students will receive one credit hour upon completion of this course.
Office: 610-519-7043 or
Professor Vines: 610-519-4533
Spring and Fall: 9:00 AM – 8:15 PM
Summer: 9:00 AM – 6:30 PM