J.D./LL.M. in Taxation
The joint J.D./LL.M. in Taxation is a competitive and top-ranked program that offers students a great opportunity to study tax law where the nation’s laws are created, interpreted, and enforced.
Program Overview
The joint J.D./LL.M. in Taxation program allows students who are completing their J.D. degree at Georgetown Law or other accredited U.S. law schools to take tax law courses that will count toward both the J.D. and the LL.M. in Taxation. Students in the program can earn their J.D. and LL.M. degrees in 7 full-time semesters, or somewhat longer if completing the program on a part-time basis.
Visit the J.D. Program(This link opens in a new tab), Visiting Student Program(This link opens in a new tab) (for non-Georgetown J.D. students), and LL.M. in Taxation(This link opens in a new tab)Â pages for program overviews of each degree.
Eligibility
The joint J.D./LL.M. in Taxation is open to current J.D. students at Georgetown Law and other accredited U.S. law schools.
J.D. students from other accredited U.S. law schools admitted to Georgetown Law as visiting students must have their home institution approve attendance and agree to accept Georgetown Law coursework as transfer credits.
Admissions
The J.D./LL.M. in Taxation is highly competitive, and only a select number of J.D. students will gain admission. See below for application instructions.
Students currently enrolled in the Georgetown Law J.D. program must apply for admission to the joint J.D./LL.M. in Taxation program at the end of their 2L/3E year.
Students must have completed Federal Income Taxation before the end of their 2L/3E year in order to apply.
Students currently enrolled in a J.D. program at other accredited U.S. law schools interested in the Georgetown Law joint J.D./LL.M. in Taxation program must apply for admission to Georgetown Law as visiting students for their entire 3L year of J.D. studies. The fall semester visiting student application dates and deadlines will apply.
In the personal statement, applicants should list their intention to pursue the joint J.D./LL.M. in Taxation program as the primary reason for requesting visiting student admission. Applicants will be admitted as visiting students only if applicants are accepted into the joint degree program.
Please Note: An application to attend Georgetown Law as a visiting student will not be considered unless the law school from which the applicant is visiting authorizes the student’s attendance and agrees to accept Georgetown Law coursework as transfer credits.
Visiting students must have completed Federal Income Taxation or an equivalent introductory course in individual income taxation before the end of their 2L year at their home institution in order to apply. Successful completion of additional tax courses, although not required, will be viewed as a factor favoring admission.
Program Requirements
Students complete a total of 24 credits to earn the LL.M. in Taxation.
During J.D. studies, students complete 12 credits that will count towards the LL.M. in Taxation. All 12 credits must be qualifying Taxation specialization credits. Federal Income Taxation, or an equivalent introductory course in individual income taxation for visiting students, is a prerequisite course before matriculation into the joint J.D./LL.M. in Taxation program, and will not count towards the 12 specialization credits. Visiting students cannot count courses taken at their home institution towards the LL.M. in Taxation.
After completing the J.D. program, students transition to LL.M. students and complete the remaining 12 credits necessary to fulfill LL.M. in Taxation program requirements. 8 out of the 12 credits must be qualifying Taxation specialization credits. Students are expected to begin the post-J.D. portion of the joint degree program in the fall semester immediately following the completion of their J.D. program. Under exceptional circumstances, students may request a deferral to begin their post-J.D. studies in the following spring or fall semester.
Students may complete the remaining 12 credits on a full-time or part-time basis, either in-person at Georgetown Law through the LL.M. in Taxation on-campus program, or virtually through the LL.M. in Taxation online program. Students are expected to complete the LL.M. program within two years of receiving their J.D. degree.
The program requirements listed above should be used as a reference, and have been sourced from the Georgetown Law Student Handbook of Academic Policies. In the event of any inconsistency, the program requirements listed in the Student Handbook take precedence.
Coursework
To meet the Taxation specialization credit requirement, students may choose from a long list of core, advanced and related courses. Refer to the Georgetown Law Curriculum Guide and select Taxation LL.M. or Taxation LL.M. (online) under Courses in a Graduate Program for a complete list.
To view suggested curriculum pathways and course descriptions of current and previous course offerings in the LL.M. in Taxation program, visit the Taxation Curriculum Essay.