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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 tax courses that will count both toward the J.D. degree and also toward 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 toward the LL.M. in Taxation (“qualifying tax credits”). 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 qualifying tax credits completed during the J.D. phase of the 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 qualifying tax credits that they take while completing their J.D. degree will be shown on their LL.M. transcript, along with the additional courses taken during the LL.M. phase of the program, and all of these courses will be counted toward the student’s LL.M. grade point average. (Taxation I, which is a prerequisite to matriculation in the Tax LL.M. program, may not be included among the 12 J.D. credits counted toward the LL.M. degree).
Georgetown students apply to the J.D./LL.M. joint degree in the spring semester before the start of their final year and must have completed or be enrolled in Taxation I at the time of their application. Students who are enrolled as J.D. students in other ABA-approved schools are eligible to participate in this program provided they spend the final year of their J.D. studies as a visiting student at Georgetown. These students must apply for the LL.M. at the same time as they apply to visit and must have completed a basic course in federal income tax by the time of their application.
* 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.
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