The Center for Tax Law & Employee Benefits
Enhance Your Marketability with an LLM in Tax Law
Whether you're a newly admitted attorney looking to distinguish your career in tax law or a seasoned veteran seeking to sharpen your skills in a specific area, the LLM in Tax Law is designed to enhance your marketability and expand career opportunities. Our LLM in Tax Law for practicing lawyers is one of the oldest programs of its kind in the nation, and provides a practical grounding in all major areas of taxation. The program stresses a transactional approach and deals with actual problems encountered in the practice of tax law.
As a result of continuous input from our faculty and advisory board, our focused, relevant curriculum emphasizes the identification of issues and problems, and instills the ability to apply the law creatively to meet the client's goals. Courses are taught by experienced tax practitioners who are engaged in the cutting-edge aspects of their specific fields of tax law expertise, as well as current and former members of the IRS's Office of Chief Counsel.
Requirements
LLM in Tax Law candidates must complete 24 credit hours in order to earn their degree. In addition to required courses, you will select elective courses and externships/practicum opportunities. Additionally, you must present at least one publishable research paper to the program director before graduation. (We will assist you in getting your article published in legal and employee benefits journals.)
After completing 10 credit hours in the LLM program, you have the opportunity to apply for one of the tax law externships or practicum. These programs provide first-hand experience in the practice of tax law law. LLM candidates are only allowed to take up to six credits in externships/practicum. Center director approval is required.
Our program attracts recent law graduates and practicing attorneys who desire a better understanding of tax law. To accommodate the diverse needs and experiences of degree candidates, the program may be pursued full-time and completed over two semesters or completed part-time in less than five years. Classes are held in the late afternoon and evenings, and on Saturdays. One-week accelerated courses are also offered during the academic year.
Proposed Schedule
| Summer Session |
|---|
| Corporate Taxation: A Survey (2 Credits) |
| Year One, First Semester |
| Advanced Federal Income Tax (3) |
| Corporate Taxation I (2) |
| Wealth Transfer Taxation I (2) |
| Partnership Taxation (2) |
| Tax/Employee Benefits Research (2) |
| Year One, Second Semester |
| Civil & Criminal Tax Procedures (2) |
| IRS Externship (3) |
| Tax Law Electives (6) |
This proposed schedule is based on a one-year degree track. LLM in Tax Law candidates must complete their degree within five years.
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)*
- » Partnership Taxation (TX 380, 2 Credits)
- » Tax/Employee Benefits Research (TX 333, 2 Credits)
- » Wealth Transfer Taxation I (TX 370, 2 Credits)
*Students are required to take only one of these courses.
Please review each course description to determine what prerequisites apply.
- » Asset Protection Planning (TX 389, 2 Credits)
- » Business Practices for Tax Lawyers (TX 330, 2 Credits)
- » Charitable Contributions (TX 375, 2 Credits)
- » Compensation Law: Taxation & Other Legal Issues (EB 344, 3 Credits)
- » Estates & Trusts Administration & Post-Mortem Planning (TX 374, 2 Credits)
- » Estate Planning I (TX 371, 2 Credits)
- » Estate Planning II (TX 373, 2 Credits)
- » Estate Planning with Insurance Products (TX 336, 2 Credits)
- » Graduate Seminar (TX 324, 2 Credits)
- » Income Taxation of Estates & Trusts (TX 372, 2 Credits)
- » Independent Study (TX 398, 1-3 Credits)
- » Personal Financial Planning (TX 335, 2 Credits)
- » State & Local Taxes (TX 385, 2 Credits)
- » State & Local Real Estate Taxation (TX 328, 2 Credits)
- » Tax Accounting (TX 301, 2 Credits)
- » Tax Exempt Organizations (TX 386, 2 Credits)
- » Taxation of Closely Held Businesses (TX 334, 2 Credits)
- » Taxation of Intellectual Property (TX 329, 2 Credits)
- » U.S. Taxation of International Transactions & Foreign Taxpayers (TX 387, 2 Credits)
- » Wealth Transfer Taxation II (TX 368, 1 Credits)
- » Externship or Practicum (TX 395, 3-4 Credits)*


