Program Requirements

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Credit Requirements

A minimum of 26 credits are required to obtain the LL.M. degree in Taxation: 14 credits of required courses and at least 12 credits of electives. Students may take a maximum of one, two-credit Independent Study and have it count toward their LL.M. degree in Taxation elective requirements. If a student is accepted into the four-credit Independent Study/IRS Internship, then all four credits will count toward the LL.M. degree.

GPA Requirements

Candidates for an LL.M. in Taxation must successfully complete all required courses and sufficient electives for a minimum of 26 credit hours with a 2.50 GPA or better. A student who has not earned at least the minimum required grade point average of 2.5 upon completion of 26 credit hours will not be awarded the LL.M. in Tax. A student is not permitted to take extra courses to earn the required minimum grade point average of 2.5.

Click here for a listing of required courses and electives.

Orientation Requirements

Please note that Orientation is mandatory for all students entering the Graduate Program in Taxation.


Patricia BrownThe Program's director, Patricia Brown, is an internationally-recognized expert in the field of international taxation, with specialties in tax treaty policy and the international taxation of financial products and institutions. Read More


Sarah B. Sindledecker, J.D. '08, LL.M. '11

"The LL.M. in Taxation is a challenging, fast-paced program that provided me with the technical skills and specialized knowledge to excel in the field of private client practice. The program offers students a range of courses across many different tax disciplines. This diversity allowed me to personalize my own schedule and focus on the areas of international tax and estate planning. Each of my professors was a leading expert and genuinely cared about my success. Their dedicated staff helped guide me to the right firm and adequately prepared me for the interviewing process."

Sarah B. Sindledecker,
J.D. '08, LL.M. '11

Associate, Cantor & Webb P.A.; Miami, FL

"I stepped on the UM campus; it was love at first sight...[the program] completely prepared me to do what I do... [the degree] has helped me have the legal career I wanted."

video iconWatch more of the Tereina Stidd, LL.M. '03 interview.