The Center for Tax Law & Employee Benefits
JD/LLM in Tax Law
As a JD candidate at John Marshall, you have the unique opportunity to enhance your marketability by specializing in federal, state, and local income tax law. John Marshall offers one of the oldest Graduate Tax Law Programs in the country, and with continuous input from our faculty and advisory board, we've developed a timely, focused curriculum with the depth and relevance to ensure your career success in this area of law.
Earning an LLM in Tax Law will enhance your employability, while only adding a semester or two to your time at John Marshall. To accommodate students, classes are held in the late afternoon and evenings, and on Saturdays. One-week accelerated courses are also offered during the summer. Upon completion of your JD requirements, you decide if you will graduate with your JD (at which point you are eligible to sit for the bar exam) before completing the LLM requirements or graduate with both degrees on the same day. As a graduate of the joint program, you'll have a separate GPA for both the JD and LLM programs.
Requirements
Joint JD/LLM in Tax Law candidates may apply the first 10 credits satisfactorily completed in the LLM program to the electives requirements of the JD. Most degree candidate will be able to complete the requirements of the joint program with 104 credits (90 JD + 14 LLM) instead of the 114 credits required if the programs are completed separately. Up to 6 of your LLM elective credits can be taken from the employee benefits program, or with appropriate approvals, from any of John Marshall's other Centers for Excellence. Additionally, each student must submit a publishable academic research paper.
Center Resources
Proposed Schedule
Degree candidates interested in pursuing the JD/LLM in Tax Law should consult with the Center to plan a specific degree program tailored to their needs.
Curriculum
- » Advanced Federal Income Tax (TX 340, 3 Credits)
- » Civil & Criminal Tax Procedure (TX 392, 2 Credits)
- » Corporate Taxation I (TX 350, 3 Credits)*
- » Corporate Taxation II (TX 351, 3 Credits)*
- » Gift and Estate Tax Law (TX 370, 2 Credits)
- » Partnership Taxation (TX 380, 2 Credits)
- » Tax/Employee Benefits Research (TX 333, 2 Credits)
- » Graduate Writing Seminar (TX 325, 1 Credit)
*Candidates are required to take only one of these courses.
- » Advanced Estate Planning (TX 373, 2 Credits)
- » Asset Protection Planning (TX 389, 2 Credits)
- » Basic Estate Planning (TX 371, 2 Credits)
- » Business Practices for Tax Lawyers (TX 330, 2 Credits)
- » Charitable Giving in Estate Planning (TX 375, 2 Credits)
- » Compensation Law: Taxation & Other Legal Issues (EB 344, 3 Credits)
- » Graduate Seminar: Tax Law (TX 324, 2 Credits)
- » Income Taxation of Estates & Trusts (TX 372, 2 Credits)
- » Independent Study (TX 398, 1-3 Credits)
- » Life Insurance: Tax Aspects in Business, Estate, Employee Benefits, & Financial Planning (TX 336, 2 Credits)
- » Personal Financial Planning (TX 335, 2 Credits)
- » Post-Mortem Planning & Estate Administration (TX 374, 2 Credits)
- » State & Local Taxes (TX 385, 2 Credits)
- » Tax Accounting (TX 301, 2 Credits)
- » Tax Exempt Organizations (TX 386, 2 Credits)
- » Taxation of Closely Held Businesses (TX 334, 2 Credits)
- » U.S. Taxation of International Transactions & Foreign Taxpayers (TX 387, 2 Credits)
- » Externship or Practicum (TX 395, 3-4 Credits)
Please review each course description to determine what prerequisites apply.

