Program Requirements

Students in the 3-year joint JD/Tax LLM program are subject to all rules and requirements applicable to Loyola JD and Tax LLM students generally.

In addition, to complete the joint JD/Tax LLM program in three years, students must complete both intensive summer tax session courses and 12 additional units of Tax LLM courses (Tax Practice and Procedure plus 10 additional units of Tax LLM elective courses) during their second and/or third years of law school. In any event, students in the program must complete the requirements for each degree within five years after matriculation.

Because of the intensive nature of the instruction, students enrolled in the intensive summer tax session may not undertake any significant competing commitments, e.g., working, taking other courses, or sitting for the bar examination.  Violation of this prohibition may result in denial of course credit.

Students who have previously taken one or more courses subsumed in the intensive summer tax session courses (e.g., Income Tax Timing Issues, Taxation of Property Transactions, Corporate Taxation I & II and Partnership Taxation I & II) will receive undiminished Tax LLM credit for the relevant intensive summer tax session course, but will not receive unit credit toward the Tax LLM degree for any subsumed courses.

In no event will intensive summer tax session courses count for credit toward the JD degree. Students in intensive summer tax session courses will be graded on the Tax LLM grading scale and will receive credit only on their Tax LLM transcripts.  The 12 additional units of Tax LLM coursework necessary to complete the Tax LLM degree taken during the second and third years of law school will count toward both the JD and Tax LLM degrees and will appear on both the JD and Tax LLM transcripts.  Students in the joint program will be graded on Loyola’s JD grading scale for these courses.

Course Track

Although significant flexibility is permitted, students in the Joint JD/Tax LLM 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

2014 Summer Intensive Tax Session

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.