Taxation

The School of Law offers qualified Boston University JD candidates the opportunity to earn an LLM in Taxation in six semesters of study. The Six-Semester Program is appropriate only for students who have decided during their second year of law school that they will be pursuing a career in tax law. In order to be eligible for the LLM degree, a Six-Semester Program student must earn a total of 24 credits in Qualified Tax Courses, with an overall GPA of 3.0 or above for those 24 credits.

Admission Requirements

In order to qualify for admission to the Six-Semester JD/LLM in Taxation Program, a BU Law JD student must:

1. Have and maintain a cumulative GPA of 3.0 or better through the 2L year; and
2. During his or her 2L year, complete with a grade of B or better, the basic four-credit JD class, Introduction to Federal Income Taxation.

Qualified Tax Courses

As a general rule, only residential tax courses which are taught by members of the Boston University School of Law JD faculty or members of the Graduate Tax Program faculty qualify for credit toward the LLM in Taxation degree. Questions about whether a particular course qualifies may be addressed to the Program Director.

LLM Degree Requirements

To receive the LLM in Taxation degree, Six-Semester candidates must complete, during their 2L and 3L years, at least 24 credits of Qualified Tax Courses, with an overall GPA of 3.0 or above for those 24 credits. Students are required to take:

Degree Completion

Students who complete all requirements of the LLM program will be awarded the LLM in Taxation degree in addition to the JD degree upon graduation. Those who do not meet the LLM degree requirements, but otherwise meet the JD degree requirements, will receive the JD but not also the LLM. A student who does not meet the JD degree requirements will not be awarded the LLM degree, even if he or she has met the requirements for the LLM degree.

Academic Regulations

Both the Academic Regulations for the JD Program and the Academic Regulations of the Graduate Tax Program apply to students in the Six-Semester Program. If it should appear, in connection with addressing an issue, that there is an inconsistency in the Regulations, the Program Director and the Associate Dean for Academic Affairs shall jointly determine the most appropriate disposition of the issue.

Application Process

Students may apply to the Six-Semester program any time after their first year of law school. Although it is not required that an application for admission to the Six-Semester Program be filed before the end of a student’s second year in law school, it is incumbent on any student who is interested in the program to consult no later than the end of his or her third semester in law school with appropriate administrators in the JD program and the Graduate Tax Program to assure that the student is electing to take, in his or her second year, courses which will make it possible to complete all of the requirements for award of both the JD and LLM in Taxation degrees by the end of his or her third year. Decisions made prior to the receipt of spring semester 2L grades are made contingent on satisfying the above stated GPA/grade requirements. Candidates must submit the following documentation as part of the application process:

1. Application form
2. Resume
3. Personal Statement
4. One letter of recommendation, preferably from a JD faculty member

The LLM program will obtain copies of past transcripts from the records in the Law Registrar’s office. Admission decisions made prior to the receipt of spring semester JD grades would be made contingent upon meeting the admissions requirements noted above. For detailed information on how to submit your application, please contact the Graduate Tax Program at gradtax@bu.edu.

More Information

Candidates interested in learning more about this opportunity should contact the Graduate Tax Program (gradtax@bu.edu) and/or visit the program’s offices in Suite 1005.