The University of Baltimore School of Law offers post-J.D. programs designed to complement
your legal education, and prepare you for a legal-skills marketplace that is increasingly
focused on specialization and a deeper skillset. The LL.M. in Tax program affords
working attorneys with an opportunity to strengthen their knowledge of tax and to
enhance their capabilities in a number of tax specializations.
Admission to the LL.M. in Taxation program is on a rolling basis. You may start the program at the beginning of the fall or spring semesters, or in the summer session.
Application deadlines are as follows:
This program does not meet the requirements needed for the F1 Student Visa. Students who need an F1 Visa are not eligible to apply to this program.
Applicants, including U.S. citizens, who earned their undergraduate or law degree at an institution outside the United States must arrange, at their own expense, to have their academic records evaluated on a course-by-course basis by a U.S. credentials evaluation service. The applicant is responsible for providing this evaluation to the Law Admissions Office.
Applicants for whom English is a second language must take the Test of English as a Foreign Language (TOEFL). The admission decision cannot be made until all necessary information has been received by the International Services Office (410-837-4756).
Candidates who want to pursue a Certificate in Estate Planning in conjunction with the LL.M. in Tax should complete a separate Application for each program.
Attorneys and other professionals may take selected courses in the Graduate Tax Program as a non-degree student (required to complete assignments and exams), or audit courses (not required to complete assignments or exam). For information, contact the Law Admissions Office at taxadmissions@ubalt.edu or 410-837-4469
Individuals may receive credit toward the LL.M. in Tax for certain courses completed
while earning the J.D.
Under the combined J.D./LL.M. in Taxation program, graduates of the University of Baltimore J.D. program can receive advanced credit toward the LL.M. in Tax degree for up to 12 credits earned for tax courses taken in the J.D. program. To receive advanced LL.M. credit for a tax course (subject to the 12-credit cap), a student must (a) have received a grade of B or better for the course, and (b) enroll in the LL.M. in Tax program within three calendar years of receiving the J.D. degree.
Graduates of J.D. or LL.B. programs other than the University of Baltimore can receive advanced credit toward the LL.M. in Tax degree for up to 12 credits of qualifying tax courses taken while enrolled in a J.D. program at an ABA-approved law school. Such courses must have content that is substantially similar to courses offered in the LL.M. in Tax program. To receive advanced LL.M. credit for a qualifying tax course (subject to the 12-credit cap), a student must have (a) received a grade of B or better for the course, and (b) taken the course within five calendar years of enrolling in the LL.M. in Tax program.
Enrolled students may transfer up to 6 credits of coursework from another ABA-acquiesced
LL.M. program. Transfer credits are subject to approval by the director of the Graduate
Tax Program and may be granted upon receipt of an official transcript from the school
attended and a written petition from the student.