Taxation

The School of Law offers qualified Boston University JD candidates the opportunity to earn an LLM in Taxation with only one semester of full time post-JD study. In order to be eligible for the LLM degree, a seven-semester student must earn a total of 24 credits in qualified tax courses. The student, however, is given advanced standing toward the LLM degree for 12 credits in qualified tax courses taken as a part of the JD course of study. (Credit will not be given toward the LLM degree for Graduate Tax Program courses which are in whole or in part repetitive of courses take in the JD curriculum.)

Admissions Requirements

In order to qualify for admission to the Seven-Semester Program, a Boston University JD student must:

1. Have and maintain a cumulative G.P.A. of B or better; and
2. Completed with grades of B or better at least 6 credits in Qualified Tax Courses, which must include Introduction to Federal Income Taxation, at least one corporate tax course, or at least one partnership tax course.

Qualified Tax Courses

As a general rule, only tax courses, which are taught by members of the full-time 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.

Admissions Procedure

Any Boston University JD student who has taken the basic Federal Income Taxation course may apply for admission to the Seven-Semester Program. Typically, applications will be made during a student’s fourth or fifth semester in the JD program. Applicants must follow the regular application process for admission to the Graduate Tax Program, with the following exceptions:

1. they need to submit only one letter of recommendation which must be from a member of the JD faculty and
2. they do not need to provide official transcripts of their pre-JD program academic work.

Applicants will be notified whether they will be offered admission to the Seven-Semester Program promptly after the application file is complete. All offers of admission to the Graduate Tax Program are conditional upon the applicant completing the admissions requirements set forth above. Denial of admission to the Seven-Semester Program does not preclude admission to the Graduate Tax Program on a regular basis. For detailed information on how to submit your application, please contact the Graduate Tax Program at gradtax@bu.edu.

Transcripts

The School of Law will maintain and provide separate transcripts for the JD program and the Graduate Tax Program. The LLM transcript will list, with grades, all tax courses taken by the student while enrolled in the JD program, including the basic Federal Income Taxation course, and will indicate which of those courses are being credited toward the LLM degree as well as the JD degree. The grades received in the indicated courses will be calculated in the student’s grade point average in the Graduate Tax Program.

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.

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