LLM in Taxation & Master in the Study of Tax Law Degree Requirements
The LLM in Taxation and Master in the Study of Tax Law degrees require:
- the successful completion of 24 credit hours, including four required courses
- a grade of C or better in all required courses
- not more than two grades below C- in elective course, and
- a cumulative average of at least 2.3 in all courses taken.
Full-time students must complete the degree requirements in two consecutive academic semesters (with the exception of students pursuing the three semester bar qualification option or the extended LLM with English classes option); part-time students must complete the degree requirements in no more than four years. Where there is good cause, the Graduate Tax Program Committee may extend either period.
Upon request, a student with appropriate tax backgrounds may be excused from taking a required, prerequisite, or corequisite course. A candidate who has done graduate work in taxation at another approved law school may be granted up to 6 credits of advanced standing in the program at the Graduate Tax Program Committee’s discretion.
No thesis is required; however, students interested in undertaking a writing project under the supervision of a faculty member can do so either by taking a seminar or by arranging an independent research project. Additionally, a student may supplement the Program with courses at other Boston University graduate or professional schools, such as Metropolitan College. Upon application, credit for these courses may be given toward the LLM degree.
Tax Ethics Requirement
All GTP students must satisfy a Tax Ethics Requirement prior to graduation. This
requirement may be satisfied by:
- Completing TX 907 Tax Practice and Procedure with a grade of C-minus or
higher; or - Completing the Tax Ethics Workshop program, typically offered during the
spring semester.
Additional Requirements for MSL Students
In addition to the four required classes, MSL students must also meet the following requirements:
- Completion of the Introduction to Tax Law Module
- Fulfillment of the Legal Research and Writing requirement
Introduction to Tax Law Module
Students will be required to complete an Introduction to Tax Law course prior to matriculating. This will be a non-credit course offered exclusively online. Designed to introduce students to the basic concepts necessary to adjust to law school studies, it will consist of 5 modules covering the following topics:
- Introduction to the U.S. Legal System
- Introduction to Sources of U.S. Tax Law
- Introduction to Legal Research in Tax
- Introduction to Legal Methods, including how to read and brief a case
- Introduction to Legal Writing
Legal Research and Writing Requirement
Students will be required to earn at least 4 credits in classes focused on legal research and writing, chosen from:
- TX 982 Tax Seminar
- TX 985 Tax Law Research
- TX 992 Writing for Tax Practice
Students will also be required to write a paper or combination of shorter papers that, in the aggregate, satisfy a length requirement of 7,500 words, not including footnotes. It is anticipated that a student will complete this requirement as part of the TX 982 Tax Seminar course. Credits earned in completion of this requirement will count towards the overall 24 credit requirement.
Grading System
The Graduate Tax Program uses a letter grading system. The range of letter grades and their weight for purposes of determining a student’s cumulative average are:
| Letter Grade | Grade Point |
|---|---|
| A+ | 4.3 |
| A | 4.0 |
| A- | 3.7 |
| B+ | 3.3 |
| B | 3.0 |
| B- | 2.7 |
| C+ | 2.3 |
| C | 2.0 |
| C- | 1.7 |
| D | 1.0 |
| F | 0.0 |
Concentrations and Emphasis Areas
Students in the Tax LLM Program can earn a formal concentration in Estate Planning, which will appear on their final transcript. Students can also pursue a number of emphasis areas as part of their LLM studies. For more information, please review the courses included in the Estate Planning Concentration and/or Emphasis Areas.