Applicants to the LLM Program in Taxation must hold a JD degree or the equivalent from a law school approved by the American Bar Association. The program is also open to applicants with a law degree from a university outside the United States if that degree qualifies the applicant for the practice of law in his or her home country.
Admission to the program is available on a full-time or part-time basis. Following admission, a change in status (i.e., full-time to part-time or part-time to full-time) requires the approval of the director. In addition to enrollment in our full-time or part-time tax program, a limited number of highly qualified tax specialists with JD degrees also have the option of enrolling in one or more courses on a non-degree basis.
Students must successfully complete a minimum of 24 credit hours to earn the LLM in Taxation degree, including 16 hours of required coursework as part of the minimum total credit hours. Full-time students must also complete the tax research seminar during the fall semester. A written thesis is not required, but students with well-defined topics may pursue individual research projects for credit during the spring semester.
Aside from completing the required courses, students are free to design their own program of study from the Tax Program's many electives. Students may take up to two of these elective courses at the Kellogg School of Management if space is available.