Graduate Tax Program

Academic Programs

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

Full-time LL.M. in Taxation: This program is ideal for students seeking an entry-level position in tax law in the U.S. Many students in this program are recent graduates of a J.D. program who have excellent academic credentials and a strong interest in taxation. Each year a few foreign-educated students pursue this degree program, though most foreign-educated students with an interest in tax pursue the LL.M. in International Taxation.  For foreign-educated students who are interested in working in the U.S. on a long term basis (typically dependent on an employer obtaining an H1B visa), the three-year J.D. degree is a more versatile degree and allows students to sit for the bar exam in many more states. 

Full-time LL.M. in International Taxation: This small program is for students who received their first degree in law outside of the U.S. The curriculum focuses heavily on U.S. tax laws relating to cross-border transactions. The typical student in this program has been practicing tax law outside of the U.S. for a few years.  In recent years (May 2011 and 2012 graduates), approximately half of the graduates from this program remain to work in the U.S. for a period of time, with perhaps roughly a quarter of the class remaining in the U.S. 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 U.S. on a longer term basis (typically dependent on an employer obtaining an H1B visa), the three-year J.D. degree is a more versatile degree and allows students to sit for the bar exam in many more states.  

Part-time LL.M. 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 LL.M. 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 J.D. and LL.M. 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.

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 LL.M. course of study, and who wish to only focus on one area. Students cannot double count credit from their LL.M. towards the requirements of these certificates.

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 111-125 students in the full-time Tax LL.M. program and roughly 110-180 students in the part-time Tax LL.M. program. The full-time Tax LL.M. program is open to students who received their first degree in law from within the United States or abroad. Applicants must hold their first degree in law (J.D. or LL.B.) 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-U.S. law school approved by its foreign equivalent.

The International Tax Program enrolls 16-28 students each year. The International Tax Program trains lawyers to work effectively in our increasingly global commercial environment. Law firms outside of the U.S. are interested in U.S. tax law which reaches beyond the borders of the U.S. 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 LL.M. in Taxation allows 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 call these combined courses--there are two sections for registration purposes, but one exam and one grade curve. In other words, our online students take the same exam and are graded in the same grade curve against their on-campus cohorts. We also offer courses online which were filmed in the prior academic year. Courses filmed in prior semesters are often offered alongside the current on campus version of the course being taught on-campus, typically using the same Professor, course materials, and problem sets. Again, students are taking the same exam and are competing grades with our on-campus students. We also offer some online-only courses, which were filmed in a prior semester but have no on-campus counterpart. We do not require any on campus student for the Executive LL.M. program. The part-time LL.M. in Taxation program does require a minimum of 12 credits of on campus study, so an executive LL.M. student can transfer into the part-time taxation LL.M. program if they are on track to take 12 or more credits of on campus coursework.

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