Taxation LLM Requirements
Required and Elective Courses
A student in the Graduate Tax Program is required to successfully complete 45 quarter hours of course work for the degree (equivalent to 30 semester hours). Eight core courses totaling 30 quarter hours are required; the student will choose 15 quarter hours of elective courses. A full-time course load is 12 quarter hours—generally three to four classes. Part-time students who work full-time should take no more than two classes per quarter.
If a required course will substantially duplicate a course the student has previously taken and passed from another graduate program in taxation, that course may be waived pending the approval of the Program Director. A record of the waiver, signed by the Director, will be placed in the student’s permanent file. A waiver of a required course does not decrease the number of Graduate Tax Program hours required for graduation.
Scheduling of Classes
For optimum scheduling, we recommend that students begin the program in the summer, fall or winter quarter. Courses are scheduled to accommodate the needs of three categories of students:
- The full-time student who desires to complete the Program in three quarters, beginning in the fall. We recommend that students allow four quarters (one year).
- The part-time student enrolled in courses totaling 8 quarter hours per quarter who desires to complete the Program in six or seven quarters.
- The part-time student enrolled in courses totaling 4 quarter hours per quarter who desires to complete the Program within five calendar years.
Courses for 4 quarter hours of credit typically meet twice a week for two hours a day, either Monday/Wednesday or Tuesday/Thursday, beginning at 4:00, 6:00, or 8:00 p.m. Some courses each quarter will have multiple sections, meeting at different times. Course materials consist of the Internal Revenue Code and Treasury Regulations, published textbooks, and customized materials prepared by the professors.
The Quarter System
The Graduate Tax Program operates on the quarter system. Each quarter of the academic year is approximately 10 weeks in length except for the summer quarter, which is nine weeks. The unit of credit is the quarter hour, and, in general, each quarter hour of credit represents 10 hours of classroom contact time based on a 50-minute contact hour. (Three quarter hours are equivalent to two semester hours.) Students report that they spend an average of two hours studying for every hour in class per week.
- Successful completion of 45 quarter hours of credit.
- Successful completion of all required courses.*
- Cumulative grade point average of not less than 2.7 (77 (B-) if matriculated before Fall 2015).
- Students may take no more than 2 quarter hours of Independent Study during any one quarter and may receive credit toward the degree for no more than 4 quarter hours of Independent Study.
- All credit must have been earned within the provisions of the five-year rule.
- Students must turn in an Application to Graduate to the Program Coordinator no later than the first week of the quarter in which they expect to graduate.
Responsibility for the successful completion of all graduation requirements rests with the student.
Graduation exercises are held in June and August. Attendance is optional. Students who graduate in March are invited to attend the June graduation ceremonies. Students who participate in the ceremonies are required to wear the appropriate academic regalia.