Taxation, LLM
Program at a Glance
Program
Taxation, LLM
Format
Online
Total Units
27
Spring ’26 Early Application Deadline
November 8
Program Overview
For four decades, GGU’s LLM in Taxation has been consistently recognized as one of the top graduate tax programs in the country. Courses are taught by tax practitioners from the private and public sectors, including federal taxing authorities, businesses, and law and accounting firms of all sizes.
The program is designed to ensure that students who graduate from the program will be able to:
- Demonstrate the ability to identify tax issues, determine the applicable relevant primary authority, analyze relevant primary authority and apply the authorities to reach well-reasoned oral or written conclusions.
- Demonstrate technical tax knowledge in the areas of individual, corporate and partnership taxation.
- Demonstrate basic knowledge and understanding of IRS practice and procedure and be able to represent a client in a tax controversy.
- Demonstrate knowledge of the ethics and standards of professional responsibilities applicable to tax practitioners.
Professional Path
Demand for skilled attorneys in this practice area has grown substantially and is predicted to continue to do so for the foreseeable future. Develop professional contacts through substantive courses. One-on-one career counseling, professional and student organizations, and events with GGU Law’s robust alumni network offer additional networking opportunities.
Flexibility
Applicants may transfer up to 6 qualifying units from ABA-accredited JD or other LLM programs toward their LLM Degree.
Admission Requirements
Please see our 51ÉçÇø page for more information.
Curriculum
LLM Taxation Requirements:
- Successful completion of 27 units.
- A cumulative GPA of 2.50 on a scale of 4.0.
- Successful completion of the required courses.
- Completion of the program requirements within 5 years.
Note: Program Directors may exercise the right to administratively withdraw any student who withdraws from two (2) or more courses without demonstrating special circumstances.
Choose 9 units from any of the following courses:
Additional Tax Elective courses as identified in the course schedule.
LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program. Students seeking to exceed this amount must receive the express permission of the LLM in Taxation Program Director.
LLM Tuition
The tuition for the LLM degree programs at 51ÉçÇø is $1,860 per unit.
J-1 Visiting Scholar Program
GGU Law’s J-1 Visiting Scholar Program is intended to provide foreign nationals with opportunities to participate in educational and cultural programs in the United States and return home to share their experiences. It is also intended to encourage Americans to participate in educational and cultural programs in other countries.
Application Requirements
In addition to the application requirements listed above we recommend that LLM and SJD applicants from other nations bring with them an extra copy of their official transcripts of undergraduate and law studies as well as any official documents they have received from the courts or bar associations of their home country indicating that they have been admitted to practice law in that country. Students planning to prepare for a bar examination may need a transcript evaluation by an independent agency. This evaluation can be completed after students arrive to begin the LLM or SJD programs.
English Proficiency
Applicants who received their degrees outside the United States must satisfy the 51ÉçÇø Committee of the proficiency of their English language abilities. An official TOEFL score report sent directly from the Education Testing Service (ETS) to the appropriate program at GGU Law satisfies this requirement. Visit the .
- The TOEFL Institution Code for 51ÉçÇø is 4329
- The TOEFL Department Code for the School of Law is 03
Applicants must receive a minimum TOEFL score of 580 Paper-based test (PBT), or 92 Internet-based test (iBT) for the LLM (Master of Laws) Programs in U.S. Legal Studies, International Legal Studies, Environmental Law, Intellectual Property Law, and Taxation, and the SJD (Doctorate) Program in International Legal Studies.
TOEFL Practice Online is a community for test takers preparing for the next generation TOEFL test, or anyone wishing to improve their academic English skills. This is the ONLY website that has official test material from the new TOEFL test that will assess these language skills: Listening, Writing, Reading, Speaking. By becoming a member you can access helpful information, discussion boards, sample responses from a speaking test, and purchase a practice test and practice questions. .
GGU Law accepts International English Language Testing  scores. Students need about Level 6.5 to be admitted to the LLM (Master of Laws) Programs and the SJD (Doctorate) Program in International Legal Studies.
Proficiency may be demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions.
