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J.D./LL.M. Program in Taxation

Enrollment in the joint J.D./LL.M. Program in Taxation enables a student to obtain an LL.M. in Taxation by completing as few as six LL.M. courses after receiving the J.D. degree.

Eligibility and Requirements

J.D. students may enroll in the Program after completing Law 276, Personal Income Tax. To enroll, a student must be in the upper one-third of his or her class, or receive the permission of the Director of the Program.

While a J.D. student, the joint degree candidate will take at least four, but not more than six, courses in the LL.M. Program, which will count toward the hours required for the J.D. degree. A student is not permitted to take more than six LL.M. courses prior to earning the J.D. degree, even if the student does not intend to count the additional courses for J.D. credit. Grades received in LL.M. courses are counted in the student's J.D. grade point average. The grade point values of LL.M. grades will be based on the J.D. scale in Handbook §6.1; a J.D. student may not be awarded an A+. An LL.M. course may not be taken on a pass/fail basis. Tuition for LL.M. courses will be charged at the J.D. rate until the J.D. degree is received.

After earning the J.D. degree, the student will take additional LL.M. courses until twelve LL.M. courses (seven required and five elective) have been successfully completed, including the LL.M. courses taken while a J.D. student. To receive the LL.M. degree, the student must complete the twelve LL.M. tax courses within a five-year period and must attain a cumulative GPA of at least 2.500 for all LL.M. courses taken, including those taken while a J.D. student.

A student will not receive credit toward the LL.M. degree for J.D. tax courses taken. If, however, both a J.D. tax course and an LL.M. tax course are offered in the same subject, and that subject is either one of the seven required LL.M. tax courses or a prerequisite for an LL.M. tax course, those requirements may be waived for a J.D. student in the joint program who has received non-pass/fail credit for the J.D. course, but the student must still take a total of twelve LL.M. tax courses to receive the LL.M. degree.

How to Apply

J.D. students who wish to enroll in the J.D./LL.M. in Taxation must complete a Registration as a JD/LLM Taxation Student form.

In the final semester of the J.D. program, joint degree students must complete an Application for LL.M. Degree Admission for the J.D./LL.M. Program in Taxation.  Upon receipt of the application form and after approval by the program director, the student will be admitted to the LL.M. program for completion of the joint degree and charged the LL.M. per credit hour tuition rate.

Questions and Additional Information

For additional information, contact the Director of the Graduate Program in Taxation, Professor Gerald Brown (Room 863; (312) 906-5071; gbrown@kentlaw.iit.edu).