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#Executive LL. M. in Taxation

Annually ranked among the most elite programs of its kind, the Graduate Tax Program at Georgetown University Law Center offers a unique combination of full-time and adjunct faculty and the most extensive tax curriculum in the country.  Students who are not present in the Washington, DC area will have the opportunity to earn an Executive LL.M. degree in Taxation, which can be completed entirely by distance learning.  The Executive LL.M. in Taxation offers students the same high-quality instruction and learning experience as the on-campus LL.M. in Taxation, but allows students the flexibility to attend class and complete assignments at times that are convenient to the student.

Degree Requirements

The Executive LL.M. program requires the completion of 24 academic credits.  Students may pursue the Executive LL.M. degree on a full-time or a part-time basis.  Full-time students must normally complete their degree requirements within one year.  Part-time students must generally complete their degree requirements within three years (with possible extensions for up to two additional years).

Curriculum

The Law Center offers the most comprehensive tax curriculum of any graduate tax program in the country, and plans to make at least 20 graduate tax courses available each year via distance learning.  The curriculum covers core subjects like corporate taxation, partnership taxation, income tax accounting, and taxation of property transactions, as well as specialized courses offered as part of our certificate programs in International Taxation and State and Local Tax.  Students enrolled in the Executive LL.M. program are required to take two courses, Corporate Income Tax Law I and Income Tax Accounting. in order to complete the degree.  Students who have taken substantially similar courses at the J.D. level may petition the Director of Executive Education for a waiver of one or both of these prerequisites.

During the 2014-2015 academic year, Georgetown expects to make the following courses available via distance learning as part of the Executive LL.M. program:

Corporate Income Tax Law I (Fall Semester, 2 credits)

Income Tax Accounting (Fall Semester, 2 credits)

Taxation of Property Transactions (Fall Semester, 2 credits)

U.S. Taxation of Domestic Persons with Activities Outside of the U.S. (Fall Semester, 2 credits)

U.S. Taxation of Foreign Persons in the United States (Fall Semester, 2 credits)

Survey of Transfer Pricing (Fall Semester, 2 credits)

State and Local Taxation: Income and Franchise Taxes (Fall Semester, 2 credits)

State and Local Taxation: Other Business Taxes (Fall Semester, 2 credits)

State and Local Taxation: Sales and Use Taxes (Fall Semester, 2 credits)

Corporate Income Tax Law II (Spring Semester, 2 credits)

Taxation of Partnerships (Spring Semester, 2 credits)

Tax Practice Procedure (Administrative Practice) (Summer Session, 2 credits)

U.S. Subnational Taxation of Multijurisdictional Entities (Spring Semester, 2 credits)

Tax Treaties: Advanced Concepts and Strategic Planning (Spring Semester, 2 credits)

Federal Limitations on State and Local Taxation (Spring Semester, 2 credits)

Special Topics in State and Local Taxation (Spring Semester, 2 credits)

Tax Treatment of Charities and Other Non-Profit Entities (Fall Semester, 2 credits)

Advanced Individual Income Tax and Personal Financial Planning (Spring Semester, 2 credits)

S Corporations and Limited Liability Companies: Tax and Business Issues (Spring Semester, 2 credits)

Advanced International Taxation (Spring Semester, 2 credits)

Certificate Programs

Unlike any tax program offered by other law schools, Georgetown’s program is unique in that it allows students the opportunity either to take a broad curriculum of core courses, or to specialize by earning a Certificate in International Taxation or State and Local Taxation.  Both certificate programs may be completed either in conjunction with the Tax LL.M. degree or on a stand-alone basis.

Technology

Each online class is captured and streamed by Georgetown’s audio/visual partner, Classroom 24/7 .  At Orientation, Executive LL.M. students will be provided with a video account which will allow them access to the videos for registered courses.  Classes are typically available to view online approximately 24 hours after they are captured.

Below is an excerpt of a lecture given by Professor Stafford Smiley during one of his Taxation of Property Transactions classes.

Admission Requirements

The Executive LL.M. degree is open to both domestic and foreign-trained attorneys.  Like all of the Law Center’s graduate degree programs, admission to the Executive LL.M. in taxation program is highly competitive.  Applicants to the program should have taken a basic course in federal income taxation as part of their JD program.  Applicants who did not take a basic course in federal income taxation during law school (or foreign-trained applicants without any relevant coursework in U.S. tax law) may satisfy this requirement by taking Georgetown’s online course, Foundations of Federal Income Taxation and earning a passing score on a short, multiple-choice final exam.

Tuition and Fees

Executive LL.M. students pay tuition at the normal rates set by the Law Center.

More Information

For more information about the Executive LL.M. in Taxation program, please contact Gary Heald, Georgetown’s Director of Executive Education, by telephone at (202) 662-9793 or by e-mail at gh242@law.georgetown.edu .

*Please be advised that Georgetown University Law Center is required to seek approval in several states in order to offer courses online.  While Georgetown has secured approval in most states, there are a few states in which the Law Center is in the process of seeking approval.  If an applicant resides in one of these states, he or she will promptly be notified when his or her application is submitted.

Special Information for Maryland Residents:

Georgetown University Law Center has been approved by the state of Maryland to offer online courses to residents of that state.  Under Maryland law, we are required to provide certain information to students which relates to our program's registration status with the state as well as procedures for Maryland residents to file complaints or grievances with the Law Center. The Georgetown University Law Center Student Handbook governs the internal student complaint process. Please see the General Administrative Policies section (specifically pp. 78-79). Maryland law provides a student with the right to appeal a final outcome of an institution's grievance procedure by following the Maryland Higher Education Commission Student Complaint Process.