Course description
The Graduate Tax Program, established in 1959 as one of the first graduate tax programs in the nation, continues to be one of the best. The Program is designed to expose you to the rigorous academic challenges of current tax law, and to train you to be an excellent tax practitioner.
The goal of the Program is to confer an advanced degree that reflects a mastery of tax law—its practice, its ethics and some of its subtleties. The broad curriculum offers five required courses and 33 electives which provide students with an in-depth examination of specific areas of interest. Faculty maintain a balance between tax law theory and the practical needs of degree candidates wishing to excel as tax practitioners.
The Program’s student body is comprised of both recent graduates of law schools throughout the country and practitioners at many of the nation’s leading law and tax consulting firms. Graduates engage in private practice, government agencies and corporate law departments. You may attend on either a part-time or full-time basis. Classes are scheduled only during the late afternoon and evening hours to facilitate participation by working lawyers.
The LL.M. in Taxation degree requires the successful completion of 12 courses (24 credits) including five required courses and seven electives, with no more than one grade of D and a cumulative average of at least 3.0 in all courses taken. Full-time students must complete the degree requirements in two consecutive academic semesters; part-time students must complete the degree requirements in no more than eight consecutive semesters. Where there is good cause, the Graduate Tax Program Committee may extend either period.
Upon request, 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 advanced standing in the program at the Graduate Tax Program Committee's discretion. However, a minimum of half the credit hours necessary for the degree must be completed in the BU Law Graduate Tax Program.
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 the Graduate School of Management. Upon application, credit for these courses may be given toward the LL.M. degree.
