Course Catalog

Income Taxation of the Poor Seminar: Legal Theory and Practice (3 OR 4)

Income Taxation of the Poor Seminar – LTP (4 credits), when combined with the regular 3 credit Income Tax course, comprises a 7 credit experience. It will be taught by Professor Daniel Goldberg. The 7 credit combination will satisfy the Cardin requirement. Only students who have taken or concurrently are taking Income Taxation are eligible to enroll.

The seminar will meet for approximately seven 2 hour sessions of the fall semester and focus, as the name implies, on tax issues relating to taxation of the poor.

During the spring semester, students who are enrolled in the LTP seminar will participate in the VITA Tax Preparation Program, which provides tax return preparation services for the poor. Approximately two additional two-hour seminar sessions will also take place in the spring, prior to and during the period in which tax returns are being prepared by the students under the VITA program ( February ). The spring portion of the seminar will entail both instruction on tax return preparation, with a concentration on the complexities of the Earned Income Tax Credit (“EITC”), a topic of great importance to the working poor, and intensive consideration and discussion of the students’ practical experiences in delivering services to the poor. VITA experience will provide each student with the opportunity for sufficient client contact to permit the student to understand the unique problems faced by the poor under our complicated tax system and to have the rewarding experience of servicing clients’ needs that otherwise might very well go unmet.

Students will be required to write a paper (approximately 5-10 pages) in the fall portion of the LTP seminar on a topic to be agreed upon by the student and the professor, relating to the EITC and a second, more extensive, paper (approximately 25-30 pages) on another topic to be agreed upon by the student and the professor dealing with another aspect of distributional equity in the tax system. Grading for this LTP seminar will be based upon the student’s fall seminar performance (including the paper) and the spring VITA seminar performance. The more extensive paper written for this seminar will satisfy the Advanced Writing Requirement.

Enrollment in Income Taxation of the Poor Seminar-LTP is limited to 15 students. Preference will be given to students currently registered for Income Tax and who have not yet satisfied the Cardin requirement. Students with questions should contact Prof. Goldberg at dgoldberg@law.umaryland.edu or 410 706-3871. C: Income Taxation

Current & Previous Instructors:

This course is not currently scheduled.


Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

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500 W. Baltimore Street, Baltimore, MD 21201-1786 PHONE: (410) 706-7214 FAX: (410) 706-4045 / TDD: (410) 706-7714

Copyright © 2014, University of Maryland Francis King Carey School of Law. All Rights Reserved