Online Juris Masters Concentration in Taxation

The University of Alabama’s online Juris Master program provides sophisticated tax training to non-lawyers who are unable to attend classes on campus. The 30 credit-hour, two-year program offers accountants, business students and CPAs the opportunity to obtain an advanced tax degree without having to pursue the JD.

Courses in the program are taught by distinguished faculty and experienced practitioners from across the country. Whether you want to use the degree to help you qualify to sit for a CPA exam or to distinguish yourself in your certified public accounting or business tax marketplace, the JM degree was designed to add value to your career.

The course of study prepares students from accounting or business backgrounds with the fundamentals they need in Personal Income Tax, Corporate Tax, Partnership Tax, Capital Transactions, Tax Procedure, and Tax Research. Students can tailor their electives with coursework that focuses on their area of expertise as identified by the elective below.

Cohorts begin in May or August. Classes are offered Monday-Thursday from 5:30 to 7:30/8:30 p.m. CST.

Required Courses

Personal Income Tax (2 hours)
Capital Transactions (3 hours)
Corporate Tax (3 hours)
Tax Procedure (2 hours)
Partnership (3 hours)
Tax Research (2 hours)

Electives

Estate and Gift (2 hours)Accounting for Lawyers (3 hours)
Income Tax of Estates and Trusts (2 hours)
State and Local (2 hours)
Executive Compensation (2 hours)
International Tax (2 hours)
Estate Planning(2 hours)
Ethics (1 hour)

Business Transactions Electives

After taking the six required first year courses, students may also choose their electives from these courses offered through the Concentration in Business Transactions.
Choice of Business Entities (2 hours)
Intellectual Property for Technology
and Business Development (3 hours)
Securities Regulation (2 hours)
Mergers and Acquisitions (3 hours)
Principles in Accounting (3 hours)
Business Drafting (2 hours)
Business Planning(2 hours)

Orientation

Students are required to attend an online summer orientation session in the summer before classes begin. The summer orientation trains students on the interactive online technologies, describes administrative policies and procedures.

Comprehensive Exams

Degree candidates are also required to take comprehensive exams administered at the Law School in Tuscaloosa in the summer after completing the first three semesters. Nondegree candidates are not required to take comprehensive exams.

Tentative schedule of online LL.M. courses