Loyola Law School » Academics » JD and LLM Degrees » JD/Tax LLM  » Program Details

Program Details

Although significant flexibility is permitted, students in the program will normally complete all requirements for both the JD and Tax LLM degrees in three academic years, as follows:

First Academic Year

Required JD Courses

Summer Intensive

Intensive 10-week summer tax session (12 units): income taxation, advanced income taxation, and business entity taxation

Second & Third Year

12 additional units of advanced tax courses counted toward both degrees, plus remaining JD coursework, culminating in:

Third Year

Two elective capstone courses: Tax Law Practicum and/or Honors Tax Policy Colloquium.

Five clinical/externship options: IRS Small Case Tax Clinic, Nonprofit Tax and Transactional Clinic, Taxpayer Appeals Assistance Clinic, United States Attorney Tax Division Externship, and/or IRS Office of Chief Counsel Externship.

Visiting JD/Tax LL.M. Students

Two tracks are available, one immediately following your first JD year, the second immediately following your second JD year.

Second Year Track

You may visit at Loyola for the 12-month period (mid-May to mid-May) immediately following your first JD year. During the summer, you will participate in Loyola’s unique intensive summer tax session, which provides a rigorous foundation in the basics of tax law. During your second JD year, still visiting at Loyola, you will take at least 12 additional units of advanced tax work. You will then return to your home school for your third JD year, graduating at the end of that year with a JD degree from your home school and a Tax LLM degree from Loyola.

If you pursue the Second Year Track, your three years at law school will look like this:

First Academic Year

At your home school

First Year Summer

Intensive 10-week summer tax session (12 units): income taxation, advanced income taxation, and business entity taxation

Second  Academic Year

Visiting at Loyola: 12 additional units of advanced tax courses counted toward both your home school JD and your Loyola Tax LLM, plus other JD coursework

Third Academic Year

At your home school


Third-Year Track

You also have the option to visit at Loyola for the 12-month period (mid-May to mid-May) immediately following your second JD year. During your second-year summer, you will participate in Loyola’s unique intensive summer tax session. You will continue to visit at Loyola for yo

If you pursue this second track, your three years at law school will look like this:

First & Second Academic Year

At your home school

Second Year Summer

Intensive 10-week summer tax session (12 units): income taxation, advanced income taxation, and business entity taxation

Third Academic Year

Visiting at Loyola: 12 additional units of advanced tax courses counted toward both your home school JD and your Loyola Tax LLM, plus other JD coursework

Upon the completion of either track, you will graduate with a JD degree from your home school and a Tax LLM degree from Loyola.