Program Requirements

Summer Tax Intensive:

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 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.

Joint JD/Tax LLM Program for Visiting Students:

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.

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.

Two tracks are available, one immediately following your first JD year, the second immediately following your second JD year.

Second Year Track

You may visit at Loyola for the 12-month period (mid-May to mid-May) immediately following your first JD year. During the summer, you will participate in Loyola’s unique intensive summer tax session, which provides a rigorous foundation in the basics of tax law. During your second JD year, still visiting at Loyola, you will take at least 12 additional units of advanced tax work. You will then return to your home school for your third JD year, graduating at the end of that year with a JD degree from your home school and a Tax LLM degree from Loyola.

If you pursue the Second Year Track, your three years at law school will look like this:

Third-Year Track

You also have the option to visit at Loyola for the 12-month period (mid-May to mid-May) immediately following your second JD year. During your second-year summer, you will participate in Loyola’s unique intensive summer tax session. You will continue to visit at Loyola for yo

If you pursue this second track, your three years at law school will look like this:

Upon the completion of either track, you will graduate with a JD degree from your home school and a Tax LLM degree from Loyola.