Juris Doctor and Master of Laws in Taxation, LLM
Learning Outcomes
Students who graduate with an LLM in Taxation degree will:
• Students will demonstrate a comprehensive understanding of the U.S. tax system, law, and procedures.
Overview
The heart of the program is an intensive 12-credit, 10-week summer program that allows Suffolk Law students to obtain a tax LLM and a JD in the same three-year period (day students) or four-year period (evening students) required for obtaining only a law degree. At graduation, successful students would receive both a JD and LLM degree.
In addition to the summer session, tax LLM students must take an additional eight credits of required courses and six credits of electives.
The tax LLM program also will be available for students who are currently enrolled at another law school, or who have already completed law school at Suffolk or elsewhere. These students will generally need to take tax courses in addition to the intensive summer to have the same total tax law education as Suffolk students simultaneously obtaining a JD and tax LLM.
Courses
Required Courses
All of the following courses must be taken to earn the Tax LLM degree:
Intensive Summer: (Advanced Income Tax Topics) (6 credits)
Intensive Summer: (Business Entity Tax Topics) (6 credits)
International Tax (2 + 1 credits)
Tax Practice and Procedure (2 credits)
Elective Courses*
A student must take courses totaling nine credits from the following list to earn the Tax LLM degree and a student enrolled in the dual degree JD/Tax LLM program must take at least four courses from the following list to earn the Tax LLM degree:
Courses:
LAW-2165: Elective course only for students who enrolled in the LLM program starting in summer 2018. All prior enrolled students must complete Estate and Gift Taxation as a required course.
*Not all electives will be offered every year
Note: Partnership Taxation and Corporate Taxation do not count toward the Tax LLM degree.
Additional courses will be added as they become available.
***A student must earn a grade of B or higher in the Basic Federal Income Tax Program (4 credits) to be eligible to participate in the Tax LLM program, but the course does not count toward the 26 (24 credits in the case of a student who has already earned a JD) credits required to earn the Tax LLM degree.