JOINT J.D./LL.M. IN TAXATION

The J.D./LL.M. joint degree program permits students who are still completing their J.D. degree to take LL.M. tax courses that will count towards both the J.D. degree and also towards an LL.M. degree in Taxation. Students in this program are expected while still J.D. students to complete at least 12 credits of courses listed in the Course Schedule as counting towards the LL.M. in Taxation. After receiving their J.D. degree, joint degree students complete the additional academic credits necessary to fulfill the requirements of the Taxation LL.M. degree. Regardless of the number of Tax LL.M. credits the students completed while still in the J.D. program, all students are required to complete an additional 12 credits following conferral of the J.D. degree. Students may complete these additional credits on a full-time or part-time basis. Joint degree students are expected to complete their LL.M. credits within two years of receiving their J.D. degree.
For students in this program, all of the Tax LL.M. credits that they take while completing their J.D. degree will be shown on their LL.M. transcript, along with the additional LL.M. course, and will be counted towards the student’s LL.M. grade point average. (Taxation I, which is a prerequisite to matriculation in the Tax LL.M. program, will not be included among the 12 credits counted toward the LL.M. degree).
Students apply to the J.D./LL.M. joint degree program in the spring semester of their second year (in the case of Georgetown J.D. students) or during the summer following their second year (in the case of students from other law schools). To be eligible to apply for this program, students must have completed Taxation I or its equivalent.

* 1 fewer credits is required for students who completed the first-year law curriculum in the 2005-06 or 2006-07 academic years.
   2 fewer credits are required for students who completed the first-year law curriculum prior to the 2005-06 academic year.