TOTAL UNITS REQUIRED:
A. Required Courses (12 units)
B. Qualifying Tax and Tax-Related Electives (10 units, including up to 3 units from courses listed in “C. Non-Tax Electives”)
C. Non-Tax Electives (maximum of 3 units toward minimum units required)
The list of courses within the categories above is up to date as of the publication of this posting. New courses are sometimes added to the curriculum subsequent to publication. Therefore, if a student finds a course in the curriculum not listed above, but which the student thinks might count toward concentration requirements, the student should check with the concentration advisor regarding the eligibility of the course to satisfy concentration requirements.
 Tax and Tax-Related Experiential Electives include (i) Legal Externships where the placement is with the IRS Office of Chief Counsel, the California Franchise Tax Board, or the USAO Tax Division, and (ii) participation in the Interscholastic Competition—Tax Challenge. Other tax legal externships, tax clinics, and tax competitions can count as “Tax and Tax-Related Experiential Electives” with the permission of the Tax Concentration Advisor. Students wishing such other electives to count must consult with the Tax Concentration Advisor before enrolling in such electives.