The LLM in Taxation is available on a part-time basis to a limited number of highly qualified tax specialists who have a law degree. The part-time program is ideal for practicing attorneys who want the added advantage of an LLM but prefer to continue working while earning the degree. Applicants must hold a JD degree or the equivalent from a law school approved by the American Bar Association.
Following admission, a change in status (i.e., part-time to full-time) requires the approval of the director. As an alternative to participating in the program on a full-time or part-time basis, tax practitioners may apply to attend Tax Program courses on a non-degree basis.
Part-time students must satisfy the same course requirements as the full-time students in order to receive the LLM degree. All students must successfully complete a minimum of 24 credit hours, including 16 hours of required coursework as part of the minimum total credit hours. Because part-time students are typically involved in the practice of tax law, they are not required to enroll in the tax research seminar offered in the fall semester.