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.

APPLY

 
  • A J.D. degree or an equivalent (J.D. or equivalent degrees earned in the United States must be from law schools approved by the American Bar Association)
  • An official transcript from each law school attended, not including the University of Baltimore School of Law
A letter of recommendation evaluating your potential for success in the program, personal statement, resume or other addenda are accepted but not required. 
Admission is offered to candidates whose previous academic achievement and work experience indicate promise for success in graduate study. 

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.

  • Fall Deadline: Aug 1  
  • Spring Deadline: Dec 1  
  • Summer Deadline: May 1 

Application deadlines are as follows:

  • Fall Deadline: Jun 1 
  • Spring Deadline: Nov. 1  
  • Summer Deadline: March 1 

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

Receiving Advanced Credit Toward the LL.M. in Tax


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.

Transferring Credits from Another LL.M. 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.