Howard University

What you'll study

The programme focuses on core and advanced areas of United States tax law, combining doctrinal study with practical skills. Typical modules include:

• Federal Income Taxation: principles of income inclusion and deduction, gross income, basis and timing issues.
• Corporate Taxation: corporate formation, distributions, reorganisations and tax consequences of corporate transactions.
• Partnership Taxation: tax treatment of partnerships and partners, allocations, distributions and transfers of partnership interests.
• Estate and Gift Tax: transfer taxation, estate planning techniques and related procedural issues.
• International Tax: cross-border issues, residency, transfer pricing and tax treaty considerations.
• Tax Procedure and Controversy: administrative practice, audit, appeals and litigation in the tax context.
• Advanced Topics and Electives: specialised seminars on areas such as tax policy, state and local taxation, employee benefits, and nonprofit taxation.
• Research and Writing / Capstone: advanced legal research and writing in tax law, and completion of a major research paper or practicum depending on pathway.

Students may combine classroom coursework with practical experiences such as externships, placements in government or private tax practices, and clinics or simulation courses that develop client counselling and drafting skills.

Entry requirements

Applicants are normally required to hold a first law degree such as a J.D. from an accredited US law school or an equivalent foreign law degree. Typical supporting materials include transcripts, a current résumé, one or more letters of recommendation, and a personal statement explaining career objectives and reasons for pursuing advanced tax study. Applicants whose primary language is not English will need to demonstrate English language proficiency through an approved test or other documentation accepted by the university. Some applicants with substantial professional tax experience but without a law degree may be considered for certain coursework or non-degree options; prospective students should consult the School of Law for specifics.

Career prospects

Graduates use the specialised tax credential to pursue a range of careers in both the public and private sectors. Common career paths include:

• Tax attorney roles in law firms, from boutique tax practices to large national firms.
• Positions in accounting and advisory firms providing tax planning, compliance and controversy services.
• In-house counsel and tax manager roles in corporations handling transactional and compliance matters.
• Government careers at agencies that shape and enforce tax law, including federal and state tax authorities and legislative or regulatory offices.
• Specialist roles in non-profit organisations, financial institutions and wealth management where estate, gift and exempt organisation taxation are important.
• Academia and policy roles that draw on advanced tax knowledge for teaching, research and legislative analysis.

Why study at Howard University

Howard University brings the advantages of a well-established law school located in Washington, D.C., giving students proximity to federal tax agencies, courts and a wide range of law and policy organisations. The university has a long history as a leading Historically Black University, offering a diverse and engaged community with commitments to public service and social justice.

Faculty in the taxation programme combine academic credentials with real-world experience in practice, government and policy. Students benefit from opportunities to network with practising tax lawyers, internships and externships in the capital, and the broader professional community that congregates in Washington. The programme is designed to provide both rigorous technical training and practical skills to prepare graduates for specialist tax careers in a competitive market.