LLM in Taxation

In general, LLM applicants are required to have earned, with an acceptable grade point average, a JD degree or its equivalent from a law school approved by the American Bar Association.  Official transcripts for all credits leading to that degree must be submitted.  An application for admission may be submitted during the applicant’s final year in law school, for a tentative admission determination subject to an acceptable final JD transcript.  An applicant who did not attend law school in the United States must demonstrate that he or she has completed all of the educational requirements and other prerequisites for the practice of law in a foreign country.

The LLM in taxation is also available in a fully online format.

Required Courses: LL.M.

Course Credit Hours
Survey of Tax Practice
Tax I
2
2
Tax II 2
Tax Procedure 2
Partnership Taxation 2
Tax Research and Writing* 2
Taxation of Corporations and Shareholders 2
Law Governing Tax Practitioner 1
Planning Course: Choose one planning course marked with *; from the elective course list. 2

An LLM candidate must take the first three courses in the following order: Survey of Tax Practice,Tax 1, Tax 2.They may be taken simultaneously.

Elective Courses

Planning courses, one of which is required for graduation, are marked with a *.

* = Planning Courses

** = An unpaid competitive internship with the Office of the Chief Counsel, Internal Revenue Service is available to qualified graduate tax students. The qualifying student may elect whether or not to participate in the internship for academic credit. If credit is elected, tuition is charged. Inquire at the Graduate Tax office.

Prerequisite Courses

 

To ensure that students have appropriate foundation knowledge when entering a course, certain courses in the curriculum are required as prerequisites for others. The Core Curriculum* is a prerequisite for all other courses. Students are ordinarily not permitted to register for a course if its prerequisites have not been satisfied. However, depending on the circumstances, the Director of the Graduate Tax Program can permit a student to take a course’s prerequisite as a co-requisite.

Required Courses

Survey of Tax Practice

None

Tax I

Survey of Tax Practice

Tax II

Tax I

Partnership Taxation

Core Curriculum

Taxation of Corporations and Shareholders

Core Curriculum

Tax Procedure

Tax II

Tax Research and Writing

Four Prior Courses

 

Elective Courses

Advanced Tax Issues - Bankruptcy

Taxation of Corporations and Shareholders, Partnership Taxation

Benefit Aspects of Business Transactions

Taxation of Corporations and Shareholders and one of the following: Qualified Pension and Profit Sharing Plans, Employee Benefits, or Compensation Planning

Compensation Planning

Core Curriculum

Consolidated Returns and Affiliated Corporations

Taxation of Corporations and Shareholders

Corporate Tax Planning

Taxation of Corporations and Shareholders

Digital Security for Tax Practitioners

Core Curriculum

Drafting Fundamentals for Estate Planning Documents

Wealth Tax

Electronic Commerce

Core Curriculum

Employee Benefits

Core Curriculum

Employee Benefits Law

None

Estate Planning I

Wealth Tax

Estate Planning II

Taxation of Trusts & Estates, Wealth Taxation

Estate Administration

Taxation of Corporations and Shareholders, Wealth Tax

Exempt Organizations

Core Curriculum

Wealth Tax

Core Curriculum

International Taxation I

Taxation of Corporations and Shareholders

International Taxation II

Taxation of Corporations and Shareholders

Internship - Office of the Chief Counsel, IRS

Core Curriculum

Introduction to Digital Law

Core Curriculum

Negotiating and Drafting Tax Provisions in Corporate Acquisition Agreements

Taxation of Corporations and Shareholders

Probate Process and Practice

None

Qualified Pension and Profit Sharing Plans

Core Curriculum

State and Local Taxation

Core Curriculum

Tax Planning for Investments

Partnership Taxation

Tax Planning for Real Estate Development

Taxation of Real Estate Transactions, Partnership Taxation

Tax Policy Seminar

Core Curriculum

Tax Prosecutions and Penalties

Core Curriculum

Taxable Acquisitions

Taxation of Corporations and Shareholders

Taxation of Investment Entities and Their Shareholders

Core Curriculum

Taxation of Real Estate Transactions

Core Curriculum

Taxation of S Corporations

Taxation of Corporations and Shareholders

Taxation of Tax-Exempt Healthcare Organizations

Core Curriculum

Taxation of Trusts and Estates

Core Curriculum

Tax-Free Reorganizations

Taxation of Corporations and Shareholders

In limited circumstances, upon application of the student, the Director may waive or defer a required or prerequisite course.

* Core Curriculum is as follows:

LLM- Survey of Tax Practice, Tax I, Tax II, taken in that order.

MT - Survey of Tax Practice, Tax I, Tax II, taken in that order.

Recommended Course Sequence

In general, students are permitted to arrange their own schedules and choose the sequence of courses that matches their own needs and time availability, subject to the core curriculum requirements described above.

However, required courses should usually be taken first. The recommended sequence of courses is listed below:

1 Survey of Tax Practice
2 Tax I
3 Tax II
4-5 Taxation of Corporations and Shareholders, Partnership Taxation (any order)
6 Tax Procedure
7 Tax Research and Writing
(May be taken after any four courses are completed)
  At this point, select electives including one required planning course

Contact Us

Email

Phone Numbers
Office: 610-519-7043 or
1-888-GRAD-TAX
Professor Vines: 610-519-4533
FAX: 610-519-8018

Office Hours
Spring and Fall: 9:00 AM – 8:15 PM
Summer: 9:00 AM – 6:30 PM