II. Graduation Requirements - Graduate Tax Program

In order to be awarded an LL.M. degree in the Graduate Tax Program, all students must complete the required course work with a cumulative grade point average (GPA) of 2.7 (B -) or higher

Each candidate must earn a total of 24 semester units.

  1. Required Course Work
    Graduate Tax students are required to enroll in and successfully complete the following courses:
    1. a) Corporate Taxation – 4 credits;
    2. b) International Taxation – 4 credits;
    3. c) Partnership Taxation – 3 credits; and,
    4. d) Tax Practice and Procedure – 1 credit.
    Students who have completed their law degree outside the United States must also complete an intensive short course Introduction to United States Taxation. This course is offered during the orientation week, before regular classes start.

  2. Elective Course Work and Practical Tax Skills Requirement
    Students must successfully complete at least 12 credits of elective classes. At least 4 of the elective credits must be completed in Practical Tax Skills (PTS) classes. The PTS requirement can be completed through a tax externship, a tax clinic, or classes that the program director designates or approves to meet the PTS requirement. These classes contain a significant component of practical tax skills, such as drafting transactional documents orsimulation of transactions. Qualifying classes are designated PTS in the program course catalog.

All students must attend the Tax Policy Colloquium speaker presentations (usually five or six presentations). Students may also choose to take the seminar for credit towards completion of the elective course requirement.

Each LL.M. degree candidate must maintain a minimum course load requirement of 12 units each term. In extraordinary circumstances, a student may request a reduced course load as a disability accommodation. In collaboration with the UC Irvine Disability Services Center, and with the written permission of the Assistant Dean for Student Services, an accommodated student may enroll in less than 12 units per term.

Students must complete the Graduate Tax Program in an in-class format, while in residence on campus. Time spent in externships is considered “in-class” for such purposes. From time to time, certain courses may be offered in an online format. If online courses are offered by the Graduate Tax Program, students may earn up to 4 credits towards their degree requirements in online courses. Students must be in full-time residence at the law school for a minimum period of two consecutive semesters. Absent a waiverfrom the Academic Director, students must complete all degree requirements within three academic years.

Students who received their J.D. degree at the School of Law, and who have successfully completed at least 10 credits in tax courses during the course of their JD studies, may be granted an LLM in Taxation subject to the following graduation requirements.

  1. Subject to the approval of the Academic Director of the Graduate Tax Program, such students may apply up to 12 credits in tax classes completed as part of their J.D. requirements, towards the Tax LLM graduation requirements. Students will receive the equivalent type of credit completed during their J.D. coursework, for Tax LLM requirements purposes. Thus, for example, a student who completed a tax clinic, a field placement in tax, or a practical tax skills course during the course of the J.D. studies, will be able to apply such coursework towards the completion of the Practical Tax Skills requirement. A student who have completed core tax classes during J.D. coursework (such as corporate taxation, international taxation, partnership taxation or any other mandatory coursework required for the Tax LLM) will be able to apply such coursework against the Tax LLM mandatory course requirements.

  2. A student who elects to apply J.D. coursework against Tax LLM requirements must remain in residence at the School of Law at least one academic semester following the completion of the student’s J.D. coursework.

A student must otherwise meet all Tax LLM graduation requirements as prescribed in this Section II within three academic years, starting in (and including) the academic year following the graduation from the J.D. program.