Bryan section Fall semester 2013:
Income tax is especially important for those students who come to law school without any accounting or business background since the basic tax concepts are frequently implicated in every field of practice. Students with accounting or business backgrounds will also want to take Income Tax, both because the law school course will have a different focus than undergraduate courses, and because this class is a prerequisite to the more advanced law school tax classes (such as corporate tax and partnership tax).
It's important to emphasize, though, that an accounting or business background is not necessary to understand the tax concepts and rules taught in this class, and that the material will be accessible to students of different levels of knowledge and experience, including those who come in with no exposure or understanding of tax whatsoever.
Polsky section Fall semester 2013:
No accounting or business background is necessary.
Thomas section Spring semester 2014:
No Prerequisites. No accounting or business background is necessary.