Graduate Tax Program

Academic Programs

We offer several academic programs. In brief, these are our programs and their intended audiences:

Full-time LLM in Taxation: This two-semester program begins each fall and is ideal for students seeking an entry-level position in tax law in the US. Many students in this program are recent graduates of a JD program and have excellent academic credentials and a strong interest in taxation. Some students have prior legal experience.  Each year a few foreign-educated students pursue this degree program, though most foreign-educated students with an interest in tax pursue the LLM in International Taxation. For foreign-educated students who are interested in working in the US on a long-term basis (typically dependent on an employer obtaining an H-1B visa), the three-year JD degree is a more versatile degree and allows students to sit for the bar exam in many more states. Students who were not educated in a common law jurisdiction can often qualify to sit for the New York bar exam while pursuing the  Taxation LLM by taking coursework related to the bar exam

Full-time LLM in International Taxation: This small program is for students who received their first degree in law outside of the US. The curriculum focuses heavily on US tax laws relating to cross-border transactions. Classes begin in mid-August and end in May.  The typical student in this program has been practicing tax law outside of the US for a few years. In recent years, approximately half of the graduates from this program remain to work in the US for a period of time, with perhaps roughly a quarter of the class remaining in the US long-term. Some students' studies are sponsored by their employer or government, and they typically return to their home country, while other students return to their home country to return to their prior employer and family. For foreign-educated students who are interested in working in the US on a longer term basis (typically dependent on an employer obtaining an H-1B visa), the three-year JD degree is a more versatile degree and allows students to sit for the bar exam in many more states.  Students who were not educated in a common law jurisdiction can often qualify to sit for the New York bar exam while pursuing the International Tax LLM by taking coursework related to the bar exam. However, as the degree requires 17 credits of specific tax coursework, taking the 12 credits of non-tax bar exam coursework leaves little room to take other tax elective courses.

Part-time LLM in Taxation: This program is ideal for currently-practicing tax lawyers who are based in or near Manhattan. We feature evening courses, and a portion of the degree may be completed with online courses. Students generally take 3 to 5 years to complete the program, and summer courses are available.

Executive LLM in Taxation: This part-time online degree program is ideal for current tax practitioners located anywhere in the world. Students can complete the degree entirely online, typically in 3 to 5 years of study. Online students take the same exam as on campus students, and are graded on the same curve with on-campus JD and LLM students when a on-campus course is also offered online. Our intention is to reach the best tax practitioners, not just those who are based in New York. The typical student profile is a tax lawyer with 5 to 15 years of experience. Online study is not recommended for students seeking an entry-level position, as we feel that in-person interactions with faculty and other tax students are very important to develop. Current practitioners with a few years of experience already have a network of colleagues, and thus online learning can be a good fit for them.

Part-time Advanced Professional Certificates in Taxation: The certificate programs are part-time courses of study, some of which can be completed online. We offer three areas of concentration: estate planning, international taxation, and corporate taxation. These are small programs, and are intended for practitioners who do not need to take a full 24 credit LLM course of study, and who wish to only focus on one area. Students cannot double count credit from their LLM towards the requirements of these certificates.

Part-time Master of Studies in Law (MSL) in Taxation: This online-only part-time program is intended for experienced tax practitioners who are not attorneys. We require a minimum of three years work experience in tax, and applicants commonly already hold a master's degree in a related discipline.  Typically, this degree has appealed to CPAs and Economists who work closely with attorneys on complex transactional tax issues.  The program features the same online courses as are offered in our Executive LLM in Taxation program.

In detail:

The tax program has over 40 tax faculty members, consisting of a diverse group of full-time, adjunct, and global visiting professors with expertise in all areas of tax practice. Our large faculty allows us to offer about 50 courses on different areas of tax law. There are about 110-115 students in the full-time Tax LLM program and roughly 130-150 students in the part-time Tax LLM program.  The Executive LLM program typically has 90-110 students enrolled.  Applicants must hold their first degree in law (JD or LLB) from a law school that is approved by the Section on Legal Education of the American Bar Association or a bachelor of laws degree from a non-US law school approved by its foreign equivalent.

The International Tax Program enrolls 18-28 students each year. The International Tax Program trains lawyers to work effectively in our increasingly global commercial environment. Law firms outside of the US are interested in US tax law which reaches beyond the borders of the US and affects their clients. This program's required courses cover these topics in great detail. Students in the International Tax Program and the Graduate Tax Program participate in most courses together, providing both groups of students with unparalleled opportunities to establish personal and professional relationships that will last their lifetimes.

The Executive LLM in Taxation and MSL in Taxation programs allow tax practitioners to complete their degree by taking online coursework on a part-time basis. Each semester we video-record courses which are being held on campus. We also offer courses online which were filmed in the prior academic year. These streaming-video programs are not "synchronous" online programs, meaning that students may watch and rewatch videos at any time during the semester.  However, we require students to be caught up on their courses twice each semester by our "viewing deadlines."