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LL.M. in Taxation

For over 40 years, the University of Florida Graduate Tax Program has helped prepare students for careers in tax law.

A Message from the Director

I am honored and energized to lead UF Law’s world-renowned tax program, which for more than 40 years has been internationally recognized as the best public law school tax program in the country and among the top three programs among all law schools. I am particularly excited to work alongside some of the top scholars in this important area of practice and with some of the brightest students from the United States and from many other countries.

Our program has produced some of the world’s leading tax practitioners and academics. More than 4,000 tax alumni – some with multiple UF degrees – are using the skills they acquire here at international law firms, at Big 4 accounting firms, at the Internal Revenue Service and other governments’ tax administrations, on Capitol Hill in Washington and the highest levels of governmental financial offices, and also, it is very important to note, in academia. It’s no wonder that so many top-notch students continue to choose the University of Florida for their graduate tax degree.

I encourage you to learn more about our admissions, curriculum, faculty and career resources. I also invite you to reach out to me to learn more about the ways in which a degree from UF Law’s Graduate Tax Program will enhance your career.

Fred Murray.
Director of the Graduate Tax Program
grad-tax-top-down

Welcome to the Graduate Tax Program

The University of Florida Levin College of Law Graduate Tax Program is widely recognized by tax scholars and practitioners nationwide as one of the nation’s leading programs for the advanced study of tax law. Its one-year course of study leads to the degree of Master of Laws (LL.M.) in Taxation or the Master of Laws (LL.M.) in International Taxation. The program is designed for full-time degree candidates, with classes held during the day. Our program also offers the nation’s first Doctor of Juridical Science (S.J.D.) in Taxation degree.


Admissions

Enrollment is limited to applicants who have attained a Juris Doctor or equivalent degree from a law school accredited by the American Bar Association, although graduates of law schools outside the U.S. may be considered for admission on the basis of outstanding credentials. Successful applicants will demonstrate strong academic performance in their J.D. law school program and in their undergraduate studies. Admission is determined by the applicant’s potential for distinguished performance in and contribution to the program. In addition to overall academic performance, outstanding performance in J.D.-level tax courses is a positive factor for admission. Additional factors may include the applicant’s professional experience and references from professors and lawyers familiar with the applicant’s potential as a tax lawyer. The objective of the admissions policy is to fill each class with the students from the applicant pool who demonstrate the most promise as future tax lawyers and who will do honor to the UF Law tax LL.M. program upon graduation.

You can view the complete application and admissions process on the LL.M. and S.J.D. Admissions page.

Deadline to apply for fall 2017/spring 2018 is June 1, 2017

Please use the form below for information about applying.

Graduation Requirements

LL.M. in Taxation

The LL.M. in Taxation at the University of Florida has established itself since its inception in 1974 as one of the premier advanced tax degree programs in the world. The degree is intended to help prepare students for careers in tax practice and is awarded upon satisfactory completion of 26 semester credit hours with a cumulative grade point average of 3.0 or higher. The program is designed for full-time students, to be completed in two semesters and a summer term, but students may complete the program in two semesters if they wish. Ordinarily, all coursework for the degree will consist of Graduate Tax courses. An essential part of preparation for tax practice involves in-depth study of a wide range of laws and policies, and the LL.M. in Taxation provides that breadth of study, with the opportunity to concentrate a portion of one’s studies in particular areas of tax law for those who wish to do so.

LL.M. in International Taxation

The LL.M. in International Taxation, designed as a challenging and rewarding program for full-time students that will help prepare them for careers in international tax law, builds on the strength of the LL.M. in Taxation, and places the Graduate Tax Program in the forefront in the study of international taxation. The degree is awarded upon satisfactory completion of at least 26 semester credit hours, 13 or more of which must be in international tax courses, with a cumulative grade point average of 3.0 or higher. The degree is intended to be completed in two semesters and a summer term, and students’ course loads are subject to approval by the director of the Graduate Tax Program. The curriculum for the LL.M. in International Taxation includes all courses in the Graduate Tax curriculum, and international tax course designations include: U.S. International Tax I, U.S. International Tax II, International Tax Planning, International Tax Policy, Transfer Pricing, Comparative Taxation, Tax Treaties, European Taxation, International Tax Research, and Independent Study in International Tax.

S.J. D. in Taxation

The S.J.D. in Taxation degree is designed for students interested in tax law teaching and/or scholarship, and involves extensive study, research and writing under the supervision of a member of the tax faculty. The program admits a very limited number of students based on their potential to contribute to tax scholarship. A candidate for the S.J.D. in Taxation degree is expected to spend at least three semesters in residence at the Graduate Tax Program, and complete a program of study consisting of 30 credit hours of graduate tax coursework, including at least eight credits in writing seminars and supervised research and writing, with a cumulative grade point average of at least 3.5. In appropriate circumstances, courses other than graduate tax courses may be approved to meet degree requirements. The degree must be completed within five years and is awarded only on the successful completion of a thesis, which may consist of a single monograph or a series of at least three major articles, and must be defended before, and approved by, the candidate’s supervisory committee.


Graduate Tax Faculty

Graduate Tax courses are taught almost exclusively by full-time members of the tax faculty, who bring to the classroom dedication to teaching and scholarly research along with significant practice experience. They are authors of leading textbooks and treatises used at law schools and in tax practice nationwide. A unique feature of Florida’s program is the close working relationship between faculty and students.

Full Time Graduate Tax Faculty

Visiting Faculty

Georg Kofler

Johannes Kepler University (Linz, Austria)
Spring, 2018

Alessandro Turina

Bocconi University (Milan, Italy)

Professor Antonio Vázquez del Rey Villanueva

Universidad de Navarra (Spain)

Adjunct Faculty

David Bowen

Principal, Transfer Pricing Practice Leader, Grant Thornton (Washington, D.C.)

Brian Phillips

Attorney, A. Brian Phillips, P.A.(Orlando)

Sam Ullman

Consulting Counsel, Bilzin Sumberg(Miami)


Courses

Graduate Tax Curriculum

The Graduate Tax Program offers an outstanding curriculum to its students. The courses are taught almost exclusively by full-time members of the tax faculty and the courses typically are restricted to Graduate Tax students.

The curriculum involves intensive study and preparation, and the full-time structure of the program enables students to work with each other and consult their professors outside the classroom.

Taxation of Property Transactions

Tax problems of individual taxpayers; problems incident to the sale, exchange, and other disposition of property, including recognition and characterization concepts.

Timing Issues in Taxation

Income tax accounting principles and problems; the taxable year; accounting methods; delayed payment transactions; time value of money.

Civil Tax Procedure

Taxpayers’ relationships with the Internal Revenue Service, including requests for rulings, conference and settlement procedures; deficiencies and their assessment; choice of forum; tax court practice; limitation periods and their mitigation; transferee liability; tax liens; and civil penalties.

Federal Tax Research

Substantial research and writing project on a federal tax subject; instruction in tax research techniques. Seminars are offered to satisfy this requirement.

Corporate Taxation I

Tax considerations in corporate formations, distributions,redemptions, and liquidations, including Subchapter C and Subchapter S corporations. Some general consideration of the tax alternatives relating to the sales of corporate businesses.

Corporate Taxation II

Prerequisite: Corporate Taxation I or Instructor’s consent. Corporate reorganizations; corporate acquisitions and divisions, including transfer or inheritance of losses and other tax attributes; corporate penalty taxes; consolidated returns provisions.

U.S. International Tax I

The tax definition of resident; the distinction between domestic and foreign entities; taxation of business income and nonbusiness income of foreign persons; taxation of income of trades or businesses carried on by foreign persons in the U.S.; special rules on U.S. real property interests; and branch profits and branch interest taxes.

U.S. International Tax II

The foreign tax credit; special rules on controlled foreign corporations; foreign currencies; and cross-border transfers in nonrecognition transactions.

Partnership Taxation

Tax meaning of “partnership”; formation transactions between partner and partnership; determination and treatment of partnership income; sales or exchange of partnership interest; distributions; retirement; death of a partner; drafting the partnership agreement.

Federal Taxation of Gratuitous Transfers

Federal estate, gift and generation-skipping transfer taxes.

Income Taxation of Trusts & Estates

Taxation of income of trusts and estates, including simple and complex trusts, annuities, property distributions, income in respect of a decedent, grantor trusts.

Estate Planning

Planning lifetime and testamentary dispositions of property; postmortem planning; analysis of small and large estates; eliminating and offsetting complicating and adverse factors; selection of a fiduciary and administrative provisions.

Deferred Compensation

Tax consequences of compensation in forms other than cash paid contemporaneously with performance of the services. Includes nonqualified deferred compensation devices, and qualified pension and profit-sharing plans.

Tax Exempt Organizations

A study of the exemption from federal income tax accorded to a variety of public and private organizations, and the tax treatment of contributions to such organizations; public policies underlying exemption from tax and deductibility of contributions.

Procedures in Tax Fraud Cases

Criminal offenses and methods of proof; investigative authority of the IRS; summons enforcement proceedings; search warrants and grand jury subpoenas; constitutional defenses to the compulsory production of evidence; attorney-client privilege, and other objections available to taxpayers and third parties.

State & Local Taxation

Nature and purpose of state taxation; comparison of property and excise taxes; uniformity of taxation; assessment and collection procedures; remedies available to taxpayers.

Comparative Taxation

A comparative study of tax systems of the world, including income and wealth transfer taxes and taxes on consumption. Primary emphasis is on basic structural features and policies.

Tax Policy

Examination of the principal criteria used to make choices on forms of taxation and the impact of tax provisions on type and location of business and investment activities. Content may vary.

Tax Treaties

Bilateral income tax conventions between countries to alleviate double taxation of income from international investments and activities and to provide for exchanges of tax information and consultation between tax authorities.

Transfer Pricing

Transactions between related entities in connection with the tax requirement that such transactions be priced as if between unrelated persons.

International Tax Planning

Examination of the tax consequences of proposed cross-border business transactions that are subject to the rules of multiple taxing jurisdictions.

Financial Instruments

Taxation of income from financial instruments of various kinds, including options, futures, forwards, swaps, and other instruments often referred to as “derivatives.”

Mergers and Acquisitions Involving International Corporations

An application of materials studied in U.S. International Taxation II to merger and acquisitions transactions.

Current Federal Tax Problems

Significant current developments in tax law, often with emphasis on policy considerations. Course content and coverage vary.

Independent Study

Students may be allowed to pursue an independent study project under supervision of a tax faculty member, subject to approval of the director.

Note: Course offerings vary from year to year. Contact the Graduate Tax Office for information on current courses.


Careers

As a student in the Graduate Tax Program, you will have access to resources to assist you with the job planning and application process.

Job Postings and On-Campus Interviews

Symplicity, our online database, allows you to review job postings and apply for jobs throughout the year.  You will also have the opportunity to participate in on-campus interviews.  Each year, the University of Florida Levin College of Law hosts employers on campus to interview students for permanent employment.  The interviews take place in the fall and spring.

Resume Books

We compile resume books for employers who are seeking resumes from students who meet a specific criteria based on area of practice or geographic location.  Currently, we have resume books based on an interest in working in New York, Washington D.C., California, South Florida, Central Florida, North Florida and in specialties such as corporate tax, estate planning and international tax.  When an employer requests resumes from students with specific interests, we provide the resume book for review.

Off-Campus Job Fairs

The University of Florida Levin College of Law participates in the Tax Attorney Recruiting Event (TARE) in Washington D.C. in late winter to offer interviews with employers throughout the United States.

Students who received JD degrees outside the United States are eligible to participate in the International Student Interview Program (ISIP) in New York City in January.   ISIP is sponsored by 33 law schools nationwide. More than 160 of the leading legal employers from around the world interview students at the job fair.

Career Advising Services

Resources for developing career goals, drafting resumes and preparing for interviews are available.  Professional advisors will guide you through the career development process and help you market your strengths and experiences.   Students are encouraged to meet with a career advisor to develop an individualized career plan.

Graduate Tax Events

Erin Scharff — Sept. 8, 2017

Time: 9:00 a.m.
Location: Holland 180

Gregg Polsky — Sept. 20, 2017

Time: 4:30 p.m.
Location: Holland 180

David Walker — Nov. 13, 2017

Time: TBA
Location: TBA

Omri Marian — Feb. 9, 2018

Time: TBD
Location: TBD

Lily Batchelder — Jan. 26, 2018

Time: TBD
Location: TBD

Leandra Lederman — Feb. 23, 2018

Time: TBD
Location: TBD

Emily Satterthwaite — April 6, 2018

Time: TBD
Location: TBD

Keep reading

Florida Tax Review

Photo of the cover of an issue of Florida Tax Review

The Florida Tax Review, one of only a few faculty-edited academic law reviews, is published by the Graduate Tax Program of the University of Florida College of Law. The Florida Tax Review publishes articles, essays, and book reviews by leading legal academics, practitioners, and economists. Its current Editor-in-Chief is Professor Charlene D. Luke, and other members of the Graduate Tax Program Faculty serve as Associate Editors. The Florida Tax Review annually awards fellowships to a number of Graduate Tax Students who assist the faculty editorial board. Each volume of the Florida Tax Review consists of ten issues.

The Florida Tax Review prefers electronic submissions sent via Express O ( law.bepress.com/expresso), articles may also be e-mailed to FTR@law.ufl.edu as a Microsoft Word document. If a hard copy submission is necessary, please mail your article to:

Editor
Florida Tax Review
University of Florida College of Law
320E Holland Hall P.O. Box. 117634
Gainesville, FL 32611-7634

Although the Florida Tax Review has no minimum or maximum page requirements for submissions, it does have a strong preference for submissions that are 30,000 words or less, including text and footnotes. All citations should follow The Bluebook Uniform System of Citation (20th ed.); however, some modifications will be made by our editors to conform to the Florida Tax Review Styles Manual.

The Board of Editors will endeavor to decide within three weeks whether to publish a manuscript. After the decision has been made to publish, the Review is committed to expediting publication.

Subscriptions and changes of address should be sent to:

Florida Tax Review
320E Holland Hall P.O. Box 117634
Gainesville, FL 32611-7634

Requests for back issues should be sent to:

William S. Hein & Co., Inc.
1285 Main Street
Buffalo, NY 14209

Please notify the Florida Tax Review of your changes of address one month in advance. If you have any questions regarding a subscription, you may call the Florida Tax Review at (352) 273-0904 or email FTR@law.ufl.edu.


Costs and Financial Aid

Tuition & Expenses

Tuition for the Graduate Tax Program for the 2017-2018 academic year is $815.81 per credit for Florida residents and $1,461.30 per credit for non-residents. There is also a $200 events fee.

Although expenses can vary considerably, the College of Law estimates that students can anticipate the following additional expenses for Fall/Spring.

Books/Supplies    $1,850   
Clothing/Maintenance    $970   
Computer / Cell Phone    $1,250   
Food    $4,470   
Personal    $310   
Room    $8,390   
Transportation    $1,100   

Cost of Living

While U.S. News and World Report ranks University of Florida among the Top 50 best law schools in the country, it rises to the Top five for affordability based on in-state tuition and fees plus cost of living, according to American Bar Association data. UF Law’s tuition and fees are close to half the cost of many of its competitors in the northeast and competitive with other law schools across the south.

Merit Scholarships

A limited number of merit scholarships are available from both unrestricted funds and endowed scholarship funds for students admitted to the LL.M. in Taxation Program or LL.M. in International Taxation Program.

The endowed scholarship funds include:

  • Dorini Family Graduate Tax Scholarship
  • The Florida Bar Tax Section Award
  • James J. Freeland Scholarship
  • Janice Dawson Quinn Graduate Assistantship
  • Mark A. Rentenbach Memorial Fund
  • John W. Thatcher Graduate Tax Scholarship
  • Dean Mead Graduate Tax Scholarship

Scholarship award amounts may vary. Scholarship awards are made by the Scholarship Committee on a rolling a basis after applicants have been admitted. Early applicants have priority over later applicants in the awarding of scholarships. All admitted students’ files are reviewed by the Scholarship Committee; no separate application is required. Scholarship awards offers generally are made within a few weeks after an applicant’s admission.

Florida Tax Review Graduate Tax Assistantships

Students who, on the basis of qualifications, including law review experience as a J.D. student, are selected to be student editors of the Florida Tax Review receive year-long Graduate Assistantships. Florida Tax Review Graduate Assistants are awarded a stipend and a partial tuition waiver. All admitted students’ files are reviewed by the faculty Editor-in-Chief of the Florida Tax Review; no separate application is required. Florida Tax Review Graduate Assistantship offers are made on a rolling basis as the faculty Editor-in-Chief of the Florida Tax Review reviews admitted students’ files. Students may be awarded either a merit scholarship or Florida Tax Review Graduate Tax Assistantship, but not both.

Faculty Research Assistantships

Research Assistantship appointments to work with individual professors are made based on the student’s record and the research needs of the tax faculty members. Faculty Research Assistants, who may work up to ten hours a week during the each semester, are paid by the hour. Faculty Research Assistant positions are offered by individual faculty members who control the timing of offers and the duties of the Research Assistant. Admitted students will be asked whether or not they wish to be considered for a faculty Research Assistant position and resumes of interested students will be circulated to faculty members. Students who are awarded a merit scholarship may serve as a faculty Research Assistant, but students who serve as Florida Tax Review Graduate Assistants may not also serve as a faculty Research Assistant.

Other Financial aid

International Students: Contact the Graduate Tax Office for information about “Linkage Institute” programs with several countries and regions and/or scholarships for students from Latin America or the Caribbean.

Loans: A variety of loans, including Guaranteed Student Loans, may be available. Early application is encouraged to allow adequate processing time before the start of a term. For loan information and applications, please contact the financial aid coordinator at the Levin College of Law, Ms. Victoria Houghton, at torilovejoy@ufl.edu. Short-term loans in limited amounts may be made available through the Graduate Tax Program.

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