Online Taxation LL.M. Program

The substance of the on-campus and online Taxation LL.M. programs are virtually the same. Students enroll in the same courses, take the same final exams, and earn the same Taxation LL.M. degree, whether they complete the program online or on-campus. Most courses are available in both formats (in person and online), although some smaller seminar courses may only be available to on-campus students.

The online program is generally a part-time program designed for working professionals who want access to the Georgetown education, but cannot relocate to Washington, DC, or whose work commitments preclude them from taking classes in person. Work experience, therefore, is an important factor considered in admission to the online Taxation LL.M. program. Students who have recently graduated from law school, have little or no full-time legal work experience, or who intend to complete their degree on a full-time basis are strongly encouraged to apply to the on-campus program.

International students in F-1 or J-1 status are not able to enroll in our part-time or online programs. Please email an International Student Advisor at lawcentervisa@georgetown.edu if you have any questions.

Admission to Georgetown’s online Taxation LL.M. degree is highly selective, and is based on the same admissions standards as our on-campus program. Applicants must hold a first degree in law (J.D. or equivalent) from an ABA-approved law school, or a bachelor’s degree in law from an approved non-U.S. law school. For more information on admission to the Taxation LL.M. program, please visit the Office of Graduate Admissions website.

All prospective students must have taken a basic federal income tax course during their J.D. program, or complete Georgetown Law’s online course, Foundations of Federal Income Tax, prior to matriculation. The vast majority of applicants to the online Taxation LL.M. program have several years of post-graduate legal work experience.

There is no standalone admission into Georgetown’s online certificate programs. Once admitted into the online Taxation LL.M. degree, an online certificate can be pursued alongside the degree.

The online Taxation LL.M. degree requires the completion of 24 credit hours of coursework, including 20 tax specialization credits. A full list of qualifying courses can be found under the Taxation LL.M. (online) tab for Courses in a Graduate Program in Georgetown Law’s online curriculum guide. There are no specific course requirements, so students are able to design their program to suit their academic and career objectives. However, the faculty and administration provide detailed course selection guidance for graduate tax students, and all students receive individualized academic advising throughout the duration of the program.

Most graduate-level tax classes carry two credits each. Full-time Taxation LL.M. students generally take twelve academic credits each semester and complete the program in two semesters. Part-time Taxation LL.M. students typically take between two and six credits per semester and finish the program in two or three years.

Most tax classes are offered in both the on-campus and online program with a designated meeting time (e.g., Mondays from 5:45-7:45 pm). However, the majority of online classes are asynchronous, meaning that students receive access to the class videos within 24 hours after the live class meets. Students interact with one another and their professors using Canvas, Georgetown’s learning management system, and through e-mail and videoconferencing applications. A handful of online courses do require live attendance on specific days and times. The class format for each course is described in the online curriculum guide.

Although the final assessment varies depending on the course, most online students will complete a take-home examination at the end of the semester. These exams are administered online by the Registrar’s Office and may be time limited (e.g., students may have a window of 3-4 hours during the exam period to complete a take-home exam).

Full-time students (taking eight or more credits) pay tuition by the semester, and part-time students (taking seven or fewer credits) pay tuition by the credit hour. More information about tuition and cost of attendance is available on our website (here).

Yes to all! Online students receive the same access to academic and career resources as on-campus students, including individualized academic advising, career advising, and access to Georgetown’s Symplicity jobs database and on-campus interview programs (including the Taxation Interview Program, co-hosted with NYU, during the year of the student’s expected graduation date). All students (including online students) receive a student ID that gives them access to all campus buildings, and are provided with access to all electronic library resources, including Westlaw, Lexis, Bloomberg, and RIA Checkpoint, among others. Online students may also attend classes in person and take on-campus classes on a space-available basis.

Yes.