A 2.67 (C+) cumulative grade point average is required in order to graduate from the Program. A student who fails to maintain a cumulative grade point average of at least 2.67 in Graduate Tax courses is subject to administrative review and appropriate action. M. T. candidates are reviewed by the Academic Standing Committee of the Villanova School of Business. LL.M. candidates are reviewed by the Director of the Graduate Tax Program. Action may include probation or dismissal from the Program.
Qualified persons may audit courses with the permission of the Director of the Graduate Tax Program. Regular tuition is charged for each audited course. An auditor is expected to participate fully in all course assignments and activity, but need not take the final examination. To apply to audit a course, use the regular admission application form and designate auditor status in the space provided.
A person who has been awarded a degree from the Graduate Tax Program may enroll in one additional course in the curriculum without payment of tuition (However, a $100 administrative fee is charged). This course must be taken during one of the three semesters following graduation or the course is forfeited. There are no exceptions to this rule!
Regular attendance and class participation are expected. The final examination is optional. The successful completion of the course is noted on the transcript.
Regular attendance at class is required. Your attendance is monitored by the Graduate Tax office. You must sign in before each class by placing your initials next to your name on the class roster, which will be provided by the professor. Note that this is your responsibility; our instructors are not responsible for taking attendance.
Classes are ordinarily held in the evenings at the School of Law, four nights a week. Each course meets once a week.
The Fall and Spring semesters span 14 weeks. Courses are scheduled for two hours beginning at 6:00 p.m. or 8:00 p.m.; therefore it is possible to attend one night per week and take two courses. The Summer term is condensed into a nine-week session with three-hour classes held from 6:00 p.m. to 9:00 p.m.
Because of the large number of courses included in the curriculum, not all courses are offered each semester. Students should take that factor into account when planning their schedules to ensure that all required courses are completed, and that requirements for prerequisite and co-requisite courses are satisfied.
A student may add or drop a course before the end of the second week of the semester (“Drop-add period”). After the second week of the semester a student cannot add a course, but may withdraw from a course.
Courses in the Graduate Tax Program are taught by full-time faculty of the Villanova School of Law and the Villanova School of Business, and by highly qualified adjunct instructors who are tax practitioners.
The problem method of instruction is used in many courses. Problems and other class materials are usually prepared by the full-time faculty with comments, modifications or additions by the adjunct faculty. Classes are selectively audited by the Director. Class sessions are usually digitally recorded and are available to students over the internet. Students are given the opportunity to evaluate the instructors and the course content.
All courses in the Program curriculum are taught as graduate-level courses. Graduate Tax program matriculates cannot take courses offered in the J.D. curriculum, or in the Villanova School of Business, for credit toward their Program degree.
Instructors in all courses highlight issues of professional responsibility that may arise in the context of the subject matter of the course. Students are encouraged, and in some instances required, to use the law school's facilities for electronic communication and computer-based research in appropriate courses.
Students can pursue their degrees at a pace of their own choosing. However, a student who does not participate in the Program by enrolling in at least one course in any semester should promptly inform the Director in writing.
A student may petition the Director in writing for a leave of absence from the Program. If the Director finds acceptable cause and the student is in good standing, a leave may be granted on terms and conditions stipulated by the Director. Readmission will be automatic provided such terms and conditions are fully satisfied.
A student who withdraws from the Program must give the Director timely written notice.
A student who does not participate in the Program for any semester without giving the required notice will be presumed to have withdrawn from the Program.
At the discretion of the Director of the Graduate Tax Program, in appropriate circumstances academic credit earned in no more than four courses taken in other graduate tax programs may be applied toward the degree requirements. A course for which transfer credit is sought must be the equivalent of a course contained in the Graduate Tax Program curriculum, and the student must have achieved a grade of at least a B (3.00) in the course.
For LL.M. candidates transfer credit is available for tax courses completed in a graduate tax program offered at an ABA approved law school. Transfer credit is not available for any course taken in a J.D. program. For M.T. candidates transfer credit is available for tax courses completed in acceptable accredited graduate-level master of taxation programs.
A written request must be submitted to the Graduate Tax Program. Additionally, the candidate must include an official transcript from the program in which the course was completed and a description of the course.
Only those courses completed within two years before matriculation in the Graduate Tax Program are eligible for transfer credit. When a student uses transfer credit to satisfy a portion of the Program course requirements, the five-year period within which the student must ordinarily complete the Program is measured from the time the student enrolled in the earliest course for which transfer credit is allowed.
Where a course accepted for transfer credit is weighted by the source school at more than two credits, the course will be counted as two credits for purposes of determining the Program degree requirements. However, the student's academic transcript for the program will show the number of credits allowed by the source school for the transferred course. The grade awarded by the source school for the transferred course does not count in the student's cumulative grade point average for purposes of determining successful completion of the Program.
Other graduate tax programs may accept transfer credit for courses taken in the Graduate Tax Program, subject to their own regulations.
Tuition for all Graduate Tax courses for the 2013-2014 academic year is $1050 per credit hour, or $2100 for each two-credit course. The University Board of Trustees may increase tuition in future academic years.
In the Fall and Spring semesters, a student who drops a course during the drop-add period (by the end of the second week of the semester) will receive a credit or refund of the full tuition paid for that course. A student who withdraws from a course during the third week of the semester will receive a credit or refund of one-half the tuition paid for that course. A student who withdraws from a course after the third week of the semester will not receive a credit or refund of tuition.
In the Summer term, a student who drops a course by the end of the first week of the term will receive a credit or refund of the full tuition paid for that course. A student who drops a course during the second week of the term will receive a credit or refund of one-half of the tuition paid for that course. A student who withdraws from a course after the second week of the term will not receive a credit or refund of tuition.
Extra fees apply for late registration and late tuition payment.
A student may withdraw from a course at any time prior to the time the final examination in that course begins, or before the final due date for the submission of any required graded materials in a course in which there is no final examination. The Director must receive timely written notice of withdrawal. The student’s transcript will reflect the withdrawal from the course. Withdrawal is not permitted once a student has begun to take the final examination or has submitted required final graded materials in a course in which there is no final examination. In the absence of a timely notice of withdrawal, failure to take and complete the final examination, or to submit required materials in a course in which there is no final examination, will result in a grade of “F” for the course.
Office: 610-519-7043 or
Professor Vines: 610-519-4533
Spring and Fall: 9:00 AM – 8:15 PM
Summer: 9:00 AM – 6:30 PM