Two-Year Master of Laws (LLM) in Tax Law

Two-Year Master in the Study of Tax Law (MSL-TAX)

The Two-Year Tax program is specifically for internationally trained lawyers and non-law tax professionals who seek advanced training in the complexities of US tax law. This comprehensive program immerses students in the intricacies of the US legal system, providing a deep understanding of how US lawyers are trained to analyze legal questions and advocate on their clients’ behalf. Through rigorous coursework, engaging discussions, and hands-on experiences, students develop critical thinking, analytical reasoning, and legal research skills. They gain proficiency in legal writing, oral advocacy, and negotiation, enabling them to effectively communicate and advocate within the American legal context and beyond. Additionally, the program fosters an appreciation for ethical considerations and the broader societal impact of the law.

This program offers two degree options. Internationally trained lawyers and those with a first degree in law may apply for the Two-Year Master of Laws (LLM) in Tax Law. Non-lawyers may apply for the Two-Year Master in the Study of Tax Law (MSL-TAX). The requirements for both degree programs are otherwise identical.

Learning Outcomes

Students will:

• Demonstrate a basic understanding of the US legal system.
• Demonstrate an ability to use legal authority and perform legal analysis.
• Demonstrate proficiency in legal English, in both written and oral communications.
• Demonstrate a foundational understanding of the US tax system, law, and procedures.

Degree Requirements

The Two-Year Tax program requires the successful completion of at least 23 units in the first year and at least 24 units the second year. Students must have a minimum GPA of 2.3 to graduate. Students whose cumulative GPA is below 2.3 after the first year of study are subject to dismissal from the program.

The program will be offered in residential format only. Students will be able to complete the program in four terms, or two years of full-time study, beginning in the fall (September) term only.

No thesis is required. However, students who are interested in completing a significant writing project under the supervision of a faculty member may do so by enrolling in the Tax Seminar course (TX 982). Additionally, a student may supplement the program with courses at other Boston University schools such as the Questrom School of Business or Metropolitan College.

Students in the Two-Year Tax program will be advised by the Director of the Two-Year LLM program during their first year of study. During the second year of study, students will receive academic advising from the Director of the Graduate Tax program.

Because students have an additional year to improve their legal English skills, the Two-Year Tax program will enroll students with English language exam scores of 85 TOEFL / 5.5 IELTS. However, only incoming Two-Year Tax program students with an English language exam score of 100 TOEFL or 7 IELTS will be eligible to enroll in certain elective courses during the first year. Two-Year LLM students with an English language exam score lower than 100 TOEFL / 7 IELTS will automatically be enrolled in the spring in International Contracts and Negotiations (2 units).

First-Year Required Courses

• LAW AM 700 Introduction to American Law (2 units)
• LAW AM 704 Legal Research and Writing Seminar for LLMs (2 units)
• LAW LE 650 US Legal Discourse (6 units)
• LAW LE 651 Academic Skills for US Law Studies (3 units)
• LAW LE 653 Legal Reasoning and Analysis (6 units)
• LAW LE 655 Persuasive Legal Advocacy (2 units)
• LAW SL 697S Academic Skills for the International Lawyer (0 units) (2-week summer course)

First-Year Elective Courses

• LAW AM 701 Professional Responsibility for International LLMs (2 units)
• LAW AM 702 Property for LLMs (2 units)
• LAW AM 703 Evidence for LLMs (2 units)
• LAW AM 709 Fundamentals of US Constitutional Law for LLM Students (2 units)
• LAW AM 710 Criminal Law for LLMs (2 units)
• LAW AM 715 Essential Bar Skills (2 units)
• LAW AM 813 Contract Law Practice for LLM Students: Understanding the US Lawyer’s Perspective (2 units)
• LAW AM 815 Corporations for LLMs (4 units)
• LAW LE 652 Introduction to US Legal Culture (2 units)
• LAW LE 661 International Contracts and Negotiations (2 units)
• LAW TX 901 Federal Income Tax I (2 units)
• LAW TX 902 Federal Income Tax II (2 units)
• LAW TX 907 Tax Practice and Procedure (2 units)
• LAW TX 919 International Reporting and Withholding (2 units)

Second-Year Requirements

Required Courses

• LAW TX 901 Federal Income Tax I (2 units)
• LAW TX 902 Federal Income Tax II (2 units)
• LAW TX 930 Partnership Taxation (2 units)
• LAW TX 933 Introduction to Corporate Taxation (2 units)

Tax Ethics Requirement

• LAW TX 907 Tax Practice and Procedure (2 units) OR
• LAW TX 914 Tax Ethics Workshop (0 units) OR

Tax Elective Courses (minimum of 16 units)*

• LAW JD 692 Taxation and Racial Capitalism (2 units)
• LAW JD 799 Tax Policy (3 units)
• LAW TX 903 State and Local Tax Externship Seminar (2 units)
• LAW TX 904 Estate and Gift Tax (2 units)
• LAW TX 905 ERISA Regulation of Retirement Plans (2 units)
• LAW TX 906 Tax Aspects of International Business (2 units)
• LAW TX 907 Tax Practice & Procedure (2 units)
• LAW TX 913 Tax Law of Accounting Methods (2 units)
• LAW TX 917 Taxation of Financial Products: Policy and Theory (2 units)
• LAW TX 918 Life Cycle of a Business Venture (2 units)
• LAW TX 919 International Information Reporting and Withholding (2 units)
• LAW TX 920 Tax Aspects of Buying and Selling a Business (2 units)
• LAW TX 921 RICs, REITs, and REMICs (2 units)
• LAW TX 924 Corporate Reorganizations (2 units)
• LAW TX 925 Executive Compensation (2 units)
• LAW TX 926 Exempt Organizations (2 units)
• LAW TX 928 State and Local Taxation (2 units)
• LAW TX 934 Estate Planning–Advanced (2 units)
• LAW TX 935 Estate Planning (2 units)
• LAW TX 937 Taxation of Trusts and Fiduciaries (2 units)
• LAW TX 939 Outbound International Tax (2 units)
• LAW TX 950 Tax Aspects of Charitable Giving (2 units)
• LAW TX 951 US Transfer Pricing (2 units)
• LAW TX 952 Comparative VAT (2 units)
• LAW TX 953 Inbound International Taxation (2 units)
• LAW TX 955 Taxation of Intellectual Property (2 units)
• LAW TX 957 Comparative Income Taxation (2 units)
• LAW TX 958 International Estate Planning (2 units)
• LAW TX 968 Tax and Technology (2 units) 
• LAW TX 969 Business Succession Planning (2 units)
• LAW TX 975 Estate Planning and Drafting (2 units)
• LAW TX 977 Elder Law (2 units)
• LAW TX 978 Tax Accounting for Financial Statements (2 units)
• LAW TX 979 Transfer Pricing and Supply Chains (2 units)
• LAW TX 982 Tax Seminar (2 units)
• LAW TX 984 Taxation of S-Corporations (2 units)
• LAW TX 985 Tax Law Research (2 units)
• LAW TX 987 US and International Tax Policy (2 units)
• LAW TX 989 Taxation and Regulation of Cryptocurrency (2 units)
• LAW TX 991 World of Limited Liability Companies (2 units)
• LAW TX 992 Writing for Tax Practice (2 units)
• LAW TX 996 Tax Fraud and Technology (2 units)

*Curriculum offerings will vary by term; be sure to check the course schedule available on our website.

Concentration

Emphasis Areas

Internships in the US

Curricular Practical Training

One unique feature of the Two-Year Tax program is its incorporation of Curricular Practical Training (CPT), which provides students on F-1 visas with invaluable opportunities to gain practical work experience in the second year of study. CPT allows students to engage in internships, externships, or other work placements that align with their academic and career goals. By working alongside legal professionals in real-world settings, students can apply the knowledge and skills acquired during their first year of coursework to tackle complex legal issues, hone their professional judgment, and develop a deep understanding of the practical application of US tax law. This hands-on experience not only enhances students’ legal acumen but also helps them build a professional network, gain exposure to different areas of law, and make informed decisions about their future career paths. The inclusion of CPT in the Two-Year Tax program offers students a unique advantage in their journey to becoming well-rounded practitioners. Students will be required to hold weekly check-ins with a designated faculty member and complete a short reflection piece as part of the CPT opportunity.

Optional Practical Training

Graduates of the Two-Year Tax program may seek to stay in the United States for a period of time after graduation—as permitted under visa regulations—to obtain practical work experience in a firm, company, or other organization. Finding short-term, postgraduation work in the United States can be challenging, but it is not impossible; each year some students secure positions in the US for up to a year and beyond.

Throughout your time at BU, you will be guided and supported by a full-time associate director for professional development dedicated solely to non-JD career issues. The associate director will assist you in identifying opportunities, preparing for interviews, and presenting yourself to the US legal market. Many students find internships through connections from their home countries; you are encouraged to arrive in the United States with a list of connections to explore if you want to pursue an internship after Commencement.