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Fall 2023

5151 Tax Research - DYKES- 10719

Professor(s): Chris Dykes (LIBRARIAN)

Credits: 1

Course Areas: Taxation 

Time: 4:00p-5:00p  W  Location: 260 

Course Outline: This is a practical class, focused on finding the law and legal authorities relevant to taking and defending federal tax positions. There are weekly assignments, a midterm research project and a final research project. The class is open to all L.LM students in the tax program, and to J.D. students with the instructor's permission.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

This is an LL.M class, and JD students may register, if space is available.


Dykes, Christopher. Federal Tax Research Guide (available on the law library’s website at
http://www.law.uh.edu/libraries/publications/researchguides/federal%20income%20tax%20res
earch%20guide.htm).

Prerequisites: Yes  Prerequisites: Federal Tax and Corporate Tax recommended; ability to perform on-line searches in Lexis and/or Westlaw. This is an LLM class; JD students may take this course with instructor's permission.

First Day Assignments:

Final Exam Schedule:    

This course will have:
Exam:
Paper:


Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No

Pass-Fail Student Election: Available

Course Materials

Book(s) Required

REQUIRED:
Larson, Joni & Sheaffer, Dan. Federal Tax Research, 3rd ed. Carolina Academic Press, 2022
(update available at: https://cap-press.com/books/isbn/9781531023607/Federal-Tax-Research-
Third-Edition, but you can use either the 2nd or 3rd edition for this semester.
Dykes, Christopher. Federal Tax Research Guide (available on the law library’s website at
https://law-uh.libguides.com/c.php?g=1026420)
RECOMMENDED: (available in the library)
Dykes, Christopher. Federal Taxation: A Legal Research Guide. Hein, 2022 (Legal Research &
Writing, KF240.L43 v.88).
Lowy, Peter. Legal Authorities in U.S. Federal Tax Matters—Research and Interpretation, Tax
Management Portfolio No. 100-3d. Bloomberg Industry Group, 2023 (Course Reserves,
KF6289.A1 T35, available on BloombergLaw.com).

All book information is listed on the syllabus for this course.

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Houston, TX 77204-6060

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