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. Review our recent scholarship and activities.


Admissions

The University of Florida offers three graduate tax degrees: LL.M. in Taxation, LL.M. in International Taxation, and S.J.D. in Taxation. 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). Second-year J.D. students are eligible to apply for a program that will allow them to complete their J.D. and obtain the Tax LL.M. degree in a total of 7 semesters. Applications for this program will be accepted beginning January 2019.

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. and S.J.D. Admissions page.

Please use the form below for information about applying.

Costs and Financial Aid

Tuition & Expenses

Tuition, including university fees, for the Tax LL.M. or International Tax LL.M. 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 program fee.

Scholarships

The Graduate Tax Programs offer a variety of merit-based assistantships and scholarships. Early application to the Tax and International tax LL.M. Programs is encouraged as these opportunities are offered on a rolling basis.

Florida Tax Review Student Editor Scholarships

Students with strong academic records in tax and prior journal experience or other related experience will be considered. If you have questions about this opportunity, contact Associate Dean Charlene Luke (lukec@law.ufl.edu).

Research Assistant Positions

Research Assistant positions are available. Research Assistants are paid an hourly wage for up to ten (10) hours of work per week. Interested students should contact Associate Dean Charlene Luke (lukec@law.ufl.edu) or the tax professor they are interested in working with as a Research Assistant.

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 $21,211.06 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.

EducationUSA

EducationUSA and the Department of State may cover the up-front costs of applying to UF Law (application costs, translations, exams, etc.). The program is called the EducationUSA Opportunity Fund. For more details, please go to https://www.educationusa.info/special_edusa_programs.php. The program is for talented students who come from low-income families and who do not have the financial resources to cover costs related to the application process.

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. Degrees

The LL.M. in Taxation 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, and students are required to complete a 2-credit Tax Research Seminar course.

Tha same requirements apply to students seeking the LL.M. in International Taxation, except that 13 of the required LL.M. credits must be in international tax courses.

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

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Scott Bowman

Partner at McDermott Will & Emery LLP

“Without a doubt the UF LL.M. catapulted my career. Not only does the program provide broad and deep exposure to the tax law, it also cultivates the skill set for its graduates to tackle novel and complex tax issues that arise in practice where the rubber meets the road. The full-time grad tax faculty at UF Law are actively engaged in meaningful student development, and I benefitted directly from their commitment to students.”

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.

The Graduate Tax Program is administered by the Associate Dean for Tax Programs (Charlene Luke), two Directors (Mindy Herzfeld and Fred Murray), and the S.J.D. Advisor (Yariv Brauner).

Full Time Graduate Tax Faculty

Adjunct Faculty

Brian Phillips

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

David Bowen

Professor of Practice, University of San Diego School of Law

Visiting Professors

Bertil Wiman

Spring 2019 – from Uppsala, Sweden


Courses

Graduate Tax Curriculum

The Graduate Tax Program offers an outstanding curriculum to its students. The courses are taught almost exclusively by full-time and emeritus 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 February 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)

Tax Colloquium Speaker Jeffrey H. Kahn (FSU) — Oct. 5

Time: 10:00 a.m. – 1:00 p.m.
Location: MLAC 285C

International Tax Symposium — Nov. 9

Time: 8:00 a.m. – 1:00 p.m.
Location: MLAC 355B
Speakers are:
Patricia A Brown, Professor, Miami School of Law
Jerson p. VanderWolk, Partner at Squire Patton Boggs, Washington DC
Yariv Brauner, Hugh Culverhouse Eminent Scholar Chair in Taxation
Andres Baez, Associate Professor of Tax Law at Universidad Carlos III, Madrid

Ellen Bellet Gelberg Tax Policy Lecture — Jan. 25

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.

International Tax Policy Forum Blog