Executive LLM in Tax

Residency and Online Study

Our part-time tax degree and certificate programs permit students to complete some or all of the requirements via online instruction. Many students who are taking our online classes are New York State residents, while others study from within other states or other countries. States and countries regulate the educational activity which occurs within their borders, including online study. While NYU is able to offer online courses to residents of most states, there are several states, listed below, where NYU cannot allow students to take classes or examine from within those states’ borders. Questions can be directed to John Stephens at john.stephens@nyu.edu if you plan to apply to take online classes from outside of the country or if you have questions about the below information.

Program Availability in Certain States

Our online programs are not available in all states. At this time, we are unable to accept new distance-learning students who would undertake their studies from within the following states: Alabama, Alaska, Arkansas, Minnesota, Oregon, and Wisconsin. Update: As of January 26, 2015, we obtained authorization to educate residents of Montana.

Additionally, students from the following four states may enroll but may not take examinations in these states: Delaware, Kentucky, Rhode Island, and West Virginia. However, it may be possible for residents of these states to participate in examinations on NYU’s campus in New York or online from another state. Potential applicants from these states should contact John Stephens prior to applying to see if they are able to take examinations in these states either online or in-person under applicable state law.

States may have unique complaint processes. A list of processes by state has been compiled by the State Higher Education Executive Officers Association.

Special Information for Individuals Located Outside of the US

New York University is accredited by the Middle States Commission on Higher Education (3624 Market Street, Philadelphia, PA 19104). The Middle States Commission on Higher Education is an institutional accrediting agency recognized by the US Secretary of Education and the Council for Higher Education Accreditation. The programs being offered are registered by the New York State Education Department.

If you are located outside of the United States, please note that programs may not be recognized by institutions within your country. Further, the fee for programs may be subject to local taxes, which are the sole responsibility of participants located outside of the United States.

Special Information for Maryland Residents

NYU has been approved by the State of Maryland to offer online courses to residents of that state, per recent state legislation. We must post certain required information on our website which relates to our program's registration status with the state as well as procedures for Maryland residents to file complaints or grievances.

First, our student handbook (Section J. Student Grievance Procedure) provides the university’s policies and procedures in this regard.

Second, we note the following, per Maryland's requirements:

Student Complaint Process - Institutions of Higher Education

1.      A student must first exhaust the complaint/grievance procedures established by the institution.

2.      Disposition of specific types of complaints. A student shall submit a specific type of complaint to the appropriate agency or organization as described below:

·        A complaint pertaining to occupational licensure requirements shall be submitted to the appropriate licensing board or entity. The student shall obtain contact information from the institution.

·        A complaint concerning compliance with the standards of accreditation shall be submitted to the accrediting agency. The student shall obtain contact information from the institution.

·        A complaint pertaining to potential violations of consumer protection shall be submitted to: Consumer Protection Division
Office of the Attorney General
200 Saint Paul Place
Baltimore, Maryland 21202
Telephone: (410) 528-8662 or (888) 743-0823 (toll free)
More information is available at http://www.oag.state.md.us/Consumer/complaint.htm.

·        A complaint concerning discrimination shall be submitted to:
Office for Civil Rights, Philadelphia Office
US Department of Education
100 Penn Square East, Suite 515
Philadelphia, PA 19107-3323
Telephone: (215) 656-854
More information is available at http://www2.ed.gov/about/offices/list/ocr/docs/howto.html?src=rt.

3.      Disposition of complaints involving alleged violations of the Education Article or the Code of Maryland Regulations (COMAR) Title 13B Maryland Higher Education Commission.

·         A student shall submit a complaint involving an alleged violation of the Education Article or COMAR Title 13B to the Commission. The complaint shall be in writing and signed by the student. (MHEC Student Complaint Form)

·        The Commission will acknowledge and investigate a complaint involving an alleged violation of the Education Article or COMAR Title 13B.

·        The Commission will ask the institutional President to look into the matter and report back to the Commission.

·        The Commission staff may interview the institution’s employees and the complainant as part of its investigation.

·        The Commission may take regulatory action based on its review and in accordance with the Education Article and COMAR Title 13B.

·        A complaint pertaining to matters other than the Education Article or COMAR Title 13B will not be entertained by the Commission and will not be referred to another agency or organization.

Special Information for Texas Residents

Required notices regarding distance-learning classes taken by Texas residents who are not enrolled in a degree program:

1.      New York University School of Law is not regulated in Texas under Chapter 132 of the Texas Education Code;

2.      NYU is approved and regulated by the New York State Department of Education, and the Law School is also regulated by the NY State Court of Appeals; and

3.      The New York State Department of Education can be contacted at: (518) 474-3852. The Court of Appeals can be contacted at: (518) 455-7700.