Seven-Semester JD/LLM in Taxation

Accelerated LLM in Taxation

Program Overview

Employers in the tax field are increasingly citing the LLM degree as a prerequisite to working in the complex field of tax. The broad range of tax classes offered in the Graduate Tax Program (GTP) provides outstanding preparation for real-world practice.

The School of Law offers qualified Boston University JD candidates the opportunity to earn an LLM in Taxation with only one term of full-time post-JD study. In order to be eligible for the LLM, a seven-term student must earn a total of 24 units in qualified tax courses. The student, however, is given advanced standing toward the LLM for 12 units in qualified tax courses taken as a part of the JD course of study.

• Total Number of Units: 85 units required (minimum of 24 in tax)
• Average Time for Completion: 7 terms
• Enrollment: Full-time only
• Term Start: September or January start

Learning Outcomes

Students will:

• Possess knowledge and understanding of substantive and procedural law;
• Possess the ability to perform:
  • Legal analysis and reasoning
  • Legal research
  • Problem-solving
  • Written communication in the legal context
  • Oral communication in the legal context;
• Understand the exercise of proper professional and ethical responsibilities to clients and the legal system;
• Demonstrate the professional skills of collaboration, counseling, and negotiation needed for competent and ethical participation as a member of the legal profession. All students will also demonstrate a basic understanding of business fundamentals and be able to read and understand basic financial documents; and
• Demonstrate a foundational understanding of the US tax system, law, and procedures.

Admissions Requirements

In order to qualify for admission to the Seven-Semester Program, a Boston University JD student must:

• Have and maintain a cumulative GPA of B or better; and
• Complete, with grades of B or better, the basic Federal Income Taxation course (for which units toward the LLM is not given) and 12 or more additional units of qualified tax courses (12 of which may be credited toward both the JD and the LLM programs). These latter courses must include at least one corporate tax course and at least one partnership tax course.

A Boston University JD student interested in the Seven-Semester Program is strongly encouraged to satisfy the GTP’s tax ethics requirement as described in the GTP Academic Regulations prior to completing the JD, either by completing TX 914 (Standards and Responsibilities in Tax Practice) or by participating in the GTP Tax Ethics Program, in order to avoid potential scheduling difficulties in the seventh term.

Qualified Tax Courses

As a general rule, only tax courses taught by members of the full-time faculty or members of the Graduate Tax Program faculty qualify for units toward the LLM in Taxation. Questions about whether a particular course qualifies may be addressed to the Program Director.

Admissions Procedure

Students at the School of Law must apply separately to, and be accepted by, the Graduate Tax Program. Any Boston University JD student who has taken the basic Federal Income Taxation course may apply for admission to the Seven-Semester Program in the student’s sixth term in the JD program. Applications may be made during a student’s fourth or fifth term in the JD program if the applicant already has completed 6 additional units in qualified tax courses. Applicants must follow the regular application process for admission to the Graduate Tax Program, with the following exceptions:

• They need to submit only one letter of recommendation, which must be from a member of the BU JD faculty.
• They do not need to provide official transcripts of their pre-JD program academic work.
• They do not need to pay the $75 application fee.

Applicants will be notified whether they will be offered admission to the Seven-Semester Program shortly after the application file is complete. All offers of admission to the Graduate Tax Program are conditional upon the applicant completing the admission requirements set forth above and successfully completing the JD program.