"As a German tax professional, the graduate program provided a high level of international Tax experience in a great atmosphere. I enjoyed the U.S. Tax point of view as well as the International Tax Aspects - from the perspective of both countries. It was a rewarding and challenging program for me and I would do it again."
Dr. Andreas Striegel, LL.M. '05
Attorney at Law, Rechtsanwalt, Steuerberater (New York)
Admission to the Graduate Program in Taxation is highly selective. A candidate's performance in law school tax courses and his or her overall law school record are of particular interest in evaluating the application.
How to Apply
Application to the University of Miami School of Law may be made through Miami Law's Master of Laws Programs Online Application or through LSAC's Service. (If using LSAC's Service, applicants must register and pay for the LSAC LL.M Credential Assembly Service[CAS] and Letter of Recommendation Service. Applicants must request LSAT scores separately from the CAS report.)
For Domestic J.D. Students
Prior to enrollment, full-time and part-time applicants must have earned a J.D. degree from a law school accredited by the American Bar Association and must have successfully completed the equivalent of a basic introductory J.D. Federal Income Tax course. If a student has not completed the required Federal Income Tax course, please contact the tax Program Coordinator at firstname.lastname@example.org for information about on campus and online options available to satisfy this requirement.
To apply, candidates must submit:
- Letters of Recommendation: 2 required
- Personal statement
- Verified LSAT score and JD class rank
- Official undergraduate and law school transcripts
- International lawyers must present evidence of graduation from an international law school: official transcripts from all schools attended and listed on the application for admission; certified, translated copy of the transcripts; and photocopies of diplomas received.
- Language Requirement: Applicants whose native language is not English must submit results of the TOEFL. Minimum required TOEFL score for admission: 580 paper-based, 237 computer-based and 92 internet-based.
- Application fee: $50 (The application fee may be waived upon a showing of financial hardship.)
For International Students
The Graduate Program in Taxation welcomes applications from international students and is prepared to work with students with backgrounds in diverse legal systems to facilitate a successful transition to studying law in the United States.
- International applicants must hold a J.D. degree or its equivalent from a foreign institution.
- Applicants whose native language is not English must take the Test of English as a Foreign Language (TOEFL). A score of 580 on the written, 237 on the computer based or 92 on the internet based TOEFL test is required to be considered for admission.
- Applicants must have an official TOEFL score report sent to the Graduate Program in Taxation from the Educational Testing Service(ETS)—School Code 5815, Department Code 03.
Intensive Legal English + LL.M.
Deadlines & Timing
Decisions are made as applications are received. Candidates are therefore encouraged to complete their applications as early as possible.
- For the seven semester joint J.D./LL.M. Program, applications should be submitted during the spring semester of the student's second year of law school.
- For the triple degree program, once J.D students begin their 2L year of law school, they also should apply for the LL.M. in Taxation program by the end of spring semester after having completed specific prerequisites.
Matriculation: Full-time/Part-time Students
Full-Time Study - Full-time students for the Graduate Program in Taxation may matriculate only in the fall semester. Applications are accepted and are considered on a rolling basis but will be considered only when they are complete. Completion of a law school course in Federal Income Tax, with a grade of "B" or better, is a prerequisite for admission.
Part-Time Study - Students interested in the part-time program may apply for admission to either the fall or spring semester and, at the discretion of the Director, may later convert to full-time status. A minimum of 26 credits are required for the degree and must be earned within five years from the initial date of matriculation in the Program. Applications are accepted and are considered on a rolling basis, but will be considered only when they are complete. Completion of a law school course in Federal Income Tax, with a grade of "B" or better, is a prerequisite for admission. At the discretion of the Director, part-time applicants may commence in any semester and may later convert to full-time status.
With the approval of the Director, a student may transfer up to six credits of graduate-level work completed in a graduate tax program offered at another accredited law school if the work was completed within four years prior to transfer.
Seat Deposit Information
Deadlines and Refund Information
Acceptance to an offer of admissions to the Graduate Tax Program at the University of Miami School of Law must be confirmed with a seat deposit of $500, which will be applied towards a student’s first semester’s tuition. This deposit should be made according to the deadline found in the acceptance letter.
Please note that your $500 seat deposit is non-refundable.
Submitting Seat Deposits
Seat deposit payments should be made on-line through the University Portal CaneLink. Instructions to access CaneLink and payment directions are included with the acceptance letter and mailed after admission to the School of Law. One’s University ID number or Social Security Number is necessary to log into CaneLink.
If mailing a seat deposit, the check should be made payable to the University of Miami and mailed to the following address: University of Miami School of Law, Graduate Tax Program, 1311 Miller Drive, Room B-350, Coral Gables, FL 33146
Deposits that do not meet these requirements are not accepted. It is the School’s policy to cancel the acceptance of an applicant who does not make the tuition deposit payment by the designated deadline.