Admissions Information

Eligibility Requirements

Applicants must hold a J.D. degree or the equivalent from a law school that is accredited by the American Bar Association. The program is also open to applicants with a basic law degree from outside the U.S. The university must be recognized by USC as a degree-granting institution.

Admissions are highly selective and those admitted will have excellent academic records and strong letters of recommendation. Although not required, relevant legal work experience prior to enrollment in the LL.M. in Taxation program is preferred. Students must have completed successfully a basic law school course in federal individual income taxation prior to enrollment in the LL.M. in Taxation program. No credit will granted for coursework taken prior to matriculation into our Tax LLM program.

Interviews

All qualified applicants will be invited to interview in person or by telephone. Applicants will be contacted to set-up the interview.

Admissions Decisions

The Admissions Committee carefully examines all parts of the application and considers each application on an individual basis. Applicants will begin to be notified of admissions decisions in April. We will review applications as quickly as possible. Once an admissions decision is reached, the applicant will be notified immediately via email and postal mail. Applications that are completed prior to the February 1 deadline will receive priority review. All committee decisions are final.