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.
Transfer Students
Qualified students enrolled in other LL.M. in Taxation programs may apply to transfer to the USC Law LL.M. in Taxation program. Transfer applicants must follow the regular application process for admission to our program. Enrollment as a transfer student is available for the fall semester only.
With permission of the LL.M. in Taxation Academic Director, up to 4 units of credit toward the LL.M. in Taxation may be given for advanced tax courses satisfactorily completed at another ABA-approved law school. Transfer grades are not included in the calculation of the degree candidate’s USC Law grade point average.
Transfer credit will not be granted for life experience, credit by examination, extension courses not accepted toward a degree by the offering institution, correspondence courses or thesis supervision.
Limited Status Enrollment
Limited status enrollment allows persons who have not been admitted to our LL.M. in Taxation Program at USC Law to take a limited number of tax courses on a non-degree basis.
Eligibility for Limited Status Enrollment
Prior approval by the LL.M. in Taxation Academic Director is required for all limited status enrollment. If a limited status student is subsequently admitted to regular standing in our LL.M. in Taxation program, no more than the first 12 graduate units taken through limited status enrollment can be applied toward the degree.
Limited status enrollment is not available to students who have been denied admission to USC Law unless prior approval is granted by the LL.M. in Taxation Academic Director.
Restrictions on Limited Status Enrollment
A limited status student may not register for more than 12 units at USC Law. Exceptions to this policy will be considered by the LL.M. in Taxation Academic Director for students who submit a disclaimer of intent to pursue a USC degree.
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 are currently being accepted on a rolling basis until June 1; however earlier applications will be given priority review and will be considered upon a space available basis. Enrollment is limited to the fall semester, which begins in August. All committee decisions are final.
