The LL.M. in Taxation degree requires the successful completion of 12 courses (24 credits) including five required courses and seven electives, with no more than one grade of D and a cumulative average of at least 3.0 in all courses taken. Full-time students must complete the degree requirements in two consecutive academic semesters; part-time students must complete the degree requirements in no more than eight consecutive semesters. Where there is good cause, the Graduate Tax program committee may extend either period.
Upon request, students with appropriate tax backgrounds may be excused from taking a required, prerequisite or corequisite courses. A candidate who has done graduate work in taxation at another approved law school may be granted advanced standing in the program at the Graduate Tax Program committee's discretion. However, a minimum of half the credit hours necessary for the degree must be completed in the BU Law Graduate Tax Program.
No thesis is required, however, students interested in undertaking a writing project under the supervision of a faculty member can do so either by taking a seminar or by arranging an independent research project. Additionally, a student may supplement the Program with courses at other Boston University graduate or professional schools, such as the Graduate School of Management. Upon application, credit for these courses may be given toward the LL.M. degree.
The Graduate Tax Program uses a letter grading system. The range of letter grades and their weight for purposes of determining a student's cumulative average are: