Levin College of Law

LL.M. in Taxation

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

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Welcome to the Graduate Tax Program

The University of Florida Levin College of Law Graduate Tax Programs are widely recognized by tax scholars and practitioners nationwide as leading programs for the advanced study of tax law.


Admissions

Successful applicants will demonstrate strong academic performance in their law school program and in their undergraduate studies. In addition to overall academic performance, outstanding performance in tax courses is a positive factor for admission. Additional factors may include the applicant’s professional experience and references from professors and lawyers. International applicants will be required to demonstrate minimum English language scores (IELTS 6.0; TOEFL 80).

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

Please use the form below for information about applying.


Costs and Financial Aid

Tuition & Expenses

Tuition for the Graduate Tax Programs for the 2018-2019 academic year is $21,211.06 for Florida residents and $37,993.80 for non-residents. There is also a $200 events fee.

Scholarships

The Graduate Tax Programs offer a variety of merit based assistantships and scholarships.

Florida Tax Review Student Editor Scholarships

Students with strong interests in tax, prior journal experience, and other related student organization experience will be considered. Early application is encouraged.

Faculty Research Assistantships

Faculty Research Assistant positions are offered by individual faculty members who control the timing of offers and the duties of the research assistant. Faculty Research Assistants are paid an hourly wage for up to ten (10) hours of work per week. Admitted students will be asked whether or not they wish to be considered for a research assistant position. Resumes of interested students will be circulated to faculty members.

Other Financial Aid

Students from Latin American and the Caribbean

The College of Law has a scholarship fund available for Latin American and Caribbean students that enables them to qualify for in-state tuition. Tuition with the LAC Scholarship is $210,211.06 instead of the out-of-state cost of $37,993.80. For more information on this scholarship, view the LAC Scholarship page.

Fulbright Fellowship Program

The Fulbright Fellowship Program, involves the participation of a large set of collaborating partners in supporting Fulbright fellows at the University of Florida. For general questions about the Fulbright fellowship program and the logistics of admitting a Fulbright fellow, please contact Matt Mitterko, Associate Director, Graduate International Outreach (352) 392-0098; mmitterko@aa.ufl.edu.

Linkage Institute Programs

The State of Florida has established Linkage Institute programs for several countries and regions. A limited number of well-qualified students who are citizens of “linkage” countries are permitted to pay resident rather than non-resident tuition for a specified number of credit hours. Linkage programs currently exist for the following countries and regions: Brazil, Canada, the Caribbean, China, Costa Rica, Eastern Europe, France, Israel, Japan, Mexico and West Africa.

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. Jordan Masters, at jordandmasters@ufl.edu. Short-term loans in limited amounts may be made available through the Graduate Tax Programs.

Student Affairs Financial Page


Graduation Requirements

LL.M. in Taxation

The degree is awarded upon satisfactory completion of 26 semester credit hours with a cumulative grade point average of 3.0 or higher. At least 22 of these credits must be in graded LL.M. tax courses. For students seeking the LL.M. in International Taxation, 13 of the required credits must be in international tax courses. All students are required to complete a 2-credit Tax Research Seminar course.

S.J.D. in Taxation

A candidate for the S.J.D. in Taxation degree is expected to spend at least three semesters in residence and complete 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.


Testimonials

Photo of Sashy

Abraham N.M. (Hap) Shashy, Jr.

Partner and Tax Practice Group Leader at King & Spalding, and Former Chief Counsel for the Internal Revenue Service

“The law school’s tradition of excellence in tax predates the tax LL.M. program. Its roots began with tax faculty members and program founders like Dick Stephens, Jack Freeland, and Steve Lind, all luminaries in the field. I was fortunate to have learned from them while attending law school. My time at the law school reinforced my interest in tax and helped pave the way for the career I have been so fortunate to have had. The tax LL.M. program has built upon and expanded the tax tradition at ‘UF Law.’ It is and should be a crown jewel of the institution. As a potential employer of legal talent, I always look favorably on demonstrated achievement by tax LL.M. program graduates.”

Elisangela Rita

Tax official, Department of International Relations of the Angolan Revenue Authority (LLMIT 17)

“Besides granting me the opportunity to make lifelong friends and colleagues with excellent human beings and prosperous professionals, the most significant gain of the program to me, was the fulfillment of having been mentored by some of the most internationally recognized names in the tax field and having access to a world-class qualification that opens professional and networking doors otherwise unreachable.”

Alumni

Mark Prater

Deputy Staff Director, Chief Tax Counsel at Senate Finance Committee Republican Staff (LLMT 87)

“The UF LL.M. tax program provided a wide variety of tax classes. The faculty were outstanding and very accessible whether they were full-time or adjuncts. Not only were they well-regarded legal scholars, but well-known leading edge practitioners as well. My experience of a year in Gainesville made me a better practitioner. In my almost three decades of policy work, I draw on that experience and the research and advice of the faculty of the program.”

Alumni

Pedro E. Corona (LLMIT 09)

Senior Associate at Procopio, Cory, Hargreaves & Savitch LLP

“The LL.M. program in International Taxation is excellent and gave me the tools I needed to become a U.S. attorney specializing in international tax law. The bonds created with my colleagues during that time will last forever and continue to help me in the development of my career. Also, the campus life offered a lot of academic and outdoor activities inherent to a first-class university.”

Alumni

Elisangela Rita

Tax official, Department of International Relations of the Angolan Revenue Authority (LLMIT 17)

“Besides granting me the opportunity to make lifelong friends and colleagues with excellent human beings and prosperous professionals, the most significant gain of the program to me, was the fulfillment of having been mentored by some of the most internationally recognized names in the tax field and having access to a world-class qualification that opens professional and networking doors otherwise unreachable.”

Alumni

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.


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. Courses include the following:

  • Civil Tax Procedure
  • Corporate Taxation I & II
  • Deferred Compensation
  • Estate Planning
  • European Taxation
  • Federal Taxation of Gratuitous Transfers
  • Financial Instruments
  • Income Taxation of Trusts & Estates
  • International Tax Planning
  • International Tax Planning Practicum
  • Partnership Taxation
  • Procedures in Tax Fraud Cases
  • State & Local Taxation
  • Tax Exempt Organizations
  • Tax Policy
  • Tax Research Seminar
  • Tax Treaties
  • Taxation of Property Transactions
  • Timing Issues in Taxation
  • Transfer Pricing
  • U.S. International Tax I, II, & III

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

Links


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.

 

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.

 

Graduate Tax Events

Legal Careers Pathways Conference — Sept. 7

Time: 12:00 p.m. – 6:00 p.m. (LL.M. advice panel: 4:00 p.m.)
Location: Multiple locations at the College (MLAC 210 for LL.M. panel)

“The Lawyer’s Role in the Big Four” — Sept. 24

Time: 12:00 p.m. – 5:00 p.m.
Location: TBA
Representatives from Delitte, Ernst & Young, KPMG & PricewaterhouseCoopers

Fall Graduate Tax Social — Sept. 27

Time: 4:30 p.m. – 6:30 p.m.
Location: Swamp Restaurant (1642 W University Avenue)

International Tax Symposium

Time and Location: TBA

Florida Tax Review

Photo of the cover of an issue of Florida Tax Review

 

Learn more about the Florida Tax Review here.