Academics

JD/Tax LL.M.

Description

The LL.M. Concentration in Tax is an interactive, online 24 credit hour program designed to prepare students for a sophisticated tax law practice. The  program provides an educational opportunity to obtain an advanced degree in tax law that is both broad-based but also in-depth. Students can choose electives allowing for concentrations in either Estate Planning or Business Tax. The program develops practical skills to support career growth and preparation for tax practice.

JD students can earn a JD and LL.M. degree at the same time by  attending summer school the summer after their second and third years of law school. However, the LL.M. tuition rate will apply to any courses taken after JD. graduation. Click here for the current rate.

*Here is a sample schedule: All LL.M. courses are two credit hours each.

Normal First Year Required Curriculum
Fall Semester – 16 hours of required JD courses

Spring Semester – 16 hours of required JD courses

Second Year
Fall Semester – 15 hours

  • Personal Income Tax and Corporate Tax
  • 11 JD hours

Spring Semester – 15 hours

  • Partnership Tax and Capital Transactions
  • 11 JD hours

Summer Session – 4 hours

  • Tax Procedure and
  • pre-approved JD tax law course (this does have to be taken in the summer)

Third Year
Fall Semester – 15 hours

  • Estate and Gift Tax and State and Local Tax
  • 11 JD hours

Spring Semester – 15 hours

  • Students choose one of the following combinations:
    Income Tax of Estates and Trusts
    OR
    Adv. Capital Transactions
  • Students also choose one of the following courses:
    Adv. Partnership/Adv. Corporate
    OR
    Estate Planning
  • 11 JD hours

Summer Session – 4 hours

  • Students choose one of the following courses:
    Executive Compensation
    OR
    International Tax
  • And students must take
    Tax Exempt Organizations
    Or
    Criminal Tax Procedure

How to Apply

Send an email to Daniel Powell (dpowell@law.ua.edu), the Associate Dean for Graduate Law Programs indicating your intent.

Grades

Grades in LL.M. courses do not affect your JD grade point average or class ranking.

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*When planning your schedule keep in mind the important ABA restrictions on distance education courses. First, you may not enroll in a distance education course until you have completed instruction equivalent to 28 credit hours toward the J.D. degree. Next, no more than four credit hours in any term, nor more than a total of 12 credit hours total will count toward the J.D. degree. You need 90 credits to graduate with the JD degree and 24 hours to graduate with the LL.M. degree.

Although it is preferred that JD students take Personal Income Tax and International Tax online with the LL.M. program, two credit hours of each JD versions offered in the building will also count toward the LL.M. degree. With the approval of the LL.M. Director, JD students may also take one other tax or accounting law course in the building and apply another two credit hours to the LL.M. program. Prerequisites in the LL.M program only apply to LL.M courses and JD tax law course prerequisites only apply to JD courses.

While there are many variations of this schedule, the following LL.M. courses are required: Personal Income Tax, Corporate Tax, Partnership Tax, Capital Transactions, Tax Procedure, Estate and Gift Tax and State and Local Tax.