Curriculum and Requirements
The 24-credit Graduate Tax Program provides the opportunity to acquire a thorough grounding in tax law, as well as the skills and disciplines to work at the most challenging levels of tax practice, tax administration, and tax policymaking.
Not all of the courses are offered every year. Students can find the current semester’s schedule of courses on the LL.M. in Taxation section of the NYLS Portal. Copies are also available upon request by contacting Graduate Tax Associate Director Ashley Oliver.
All Graduate Tax Program students complete a rigorous core curriculum and choose an area of concentration: corporate tax, estate planning, international taxation, general taxation, or tax litigation.
Course work emphasizes problem-solving and the professional responsibilities of tax advisors. The Program culminates in a capstone, which consists of a series of advanced tax planning seminars designed to refine analytical, research, and communication skills and to enhance professional judgment and competence in the student’s chosen concentration.
Students registered for 8 credits per semester are considered full-time; those registered for fewer than 8 credits are considered part-time. NYLS also offers summer programs for those who wish to accelerate their study of law during the summer.
Advanced Tax Planning Seminars
Students must complete all of the below requirements to earn an LL.M. in Taxation.
1. Candidates must earn at least 24 course credits for approved coursework.
2. Candidates must successfully complete the eight core curriculum courses and one 2-credit advanced tax planning seminar. Candidates who have completed comparable courses elsewhere may petition for a waiver of the core courses; they must have earned 24 credits of approved courses with the minimum required grade average of "B-" to be eligible.
3. Course credits applied toward the LL.M. in Taxation degree generally must be earned from the Graduate Tax Program curriculum. With prior written permission from the Graduate Tax Program’s Director, candidates may substitute up to 4 credits from other course offerings at NYLS or from another LL.M. in Taxation degree program.
Candidates concentrating in International Taxation, with permission, may substitute up to 6 credits for the international law course(s).
4. A basic federal income taxation course is a prerequisite for all courses in the Graduate Tax Program. Candidates who do not hold a J.D. degree from a U.S. law school may satisfy this requirement by enrolling in TAX 100 in their first semester in the Program; the course will not count toward the 24-credit degree requirement.
5. Candidates must have a minimum cumulative grade average of "B-". With the exception of Professional Responsibility in Federal Tax Practice, the Graduate Tax Externship, and Accounting and Financial Reporting for Lawyers, all courses used to satisfy the LL.M. in Taxation requirements must be graded numerically. Students who complete 24 credits with less than the minimum cumulative grade point average may take an excess of 24 credits. However, only the first 28 credits will be considered in determining whether degree requirements have been met, and all required courses will be included in this determination. The degree must be completed within five years of matriculation. View the Graduate Tax Program’s grading policy.
6. Candidates must satisfy any other requirements for the degree that are in place when the degree is conferred.