The Center for Tax Law & Employee Benefits
Enhance Your Marketability and Improve Your Skill Set with an MJ in Tax Law
Our MJ in Tax Law offers aspiring professionals the opportunity to enhance their knowledge and their marketability in the field of tax law. Accountants, personal financial advisors, and professionals interested in taxation will study the core tax fundamentals of this dynamic area. Studying in the MJ program will ultimately sharpen your ability to structure tax-efficient transactions and defend tax positions.
Our curriculum remains timely, focused, and relevant in the field of tax law. MJ candidates will benefit from our transactional approach to tax law which will help you develop a comprehensive knowledge of taxation. You will also benefit by acquiring new skills that will enable you to think analytically and critically in this fast-paced field. We take pride in the depth and breadth of the materials covered in our curriculum. Our faculty and advisory board are committed to providing you with an outstanding educational experience.
Our curriculum emphasizes the identification of issues and problems and instills the ability to apply the law creatively to meet the client's goals. Courses are taught by experienced tax practitioners who are engaged in the cutting-edge aspects of their specific fields of tax law expertise, as well as current and former members of the IRS's Office of Chief Counsel.
MJ in Tax Law candidates must have five years of previous tax experience and must complete 24 credit hours in order to earn their degree. In addition to required courses, candidates must complete three introductory law courses (see below). Thereafter, candidates pursuing the degree will select elective courses from the same offerings available to attorneys seeking their LLM in Tax Law.
Our program is flexible. It accommodates the diverse needs and experiences of degree candidates. The program may be pursued full-time and completed over two semesters or completed part-time in less than five years. Classes are held in the late afternoon and evenings, and on Saturdays. One-week accelerated courses are also offered during the summer.
|Corporate Taxation: A Survey (2 Credits)|
|Year One, First Semester|
|Introduction to Legal Analysis (1)|
|Substantive Law Overview (2)|
|Advanced Federal Income Tax (3)|
|Year One, Second Semester|
|Tax/Employee Benefits Research (2)|
|Tax Law Electives (4)|
|Year Two, First Semester|
|Wealth Transfer Taxation I (2)|
|Tax Accounting (2)|
|Tax Law Electives (2)|
|Year Two, Second Semester|
|Tax Law Electives (4)|
This proposed schedule is based on a two-year degree track. The MJ in Tax Law can be completed in one year.
- Introduction to Legal Analysis (TX 303, 1 Credit)
- Substantive Law Overview (TX 304, 2 Credits)
- Tax Accounting (TX 301, 2 Credits)
- Advanced Federal Income Tax (TX 340, 3 Credits)
- Corporate Taxation I (TX 350, 3 Credits)*
- Corporate Taxation II (TX 351, 3 Credits)*
- Tax/Employee Benefits Research (TX 333, 2 Credits)
- Wealth Transfer Taxation I (TX 370, 2 Credits)
*Students are required to take only one of these courses.
- Asset Protection Planning (TX 389, 2 Credits)
- Business Practices for Tax Lawyers (TX 330, 2 Credits)
- Charitable Contributions (TX 375, 2 Credits)
- Civil & Criminal Tax Procedure (TX 392, 2 Credits)
- Compensation Law: Taxation & Other Legal Issues (EB 344, 3 Credits)
- Estate & Trust Administration & Post-Mortem Planning (TX 374, 2 Credits)
- Estate Planning I (TX 371, 2 Credits)
- Estate Planning II (TX 373, 2 Credits)
- Estate Planning with Insurance Products (TX 336, 2 Credits)
- Externship or Practicum (TX 395, 3-4 Credits)
- Graduate Seminar (TX 324, 2 Credits)
- Income Taxation of Estates and Trusts (TX 372, 2 Credits)
- Independent Study (TX 398, 1-3 Credits)
- Partnership Taxation (TX 380, 2 Credits)
- Personal Financial Planning (TX 335, 2 Credits)
- State & Local Real Estate Taxation (TX 328, 2 Credits)
- State & Local Taxes (TX 385, 2 Credits)
- Tax Exempt Organizations (TX 386, 2 Credits)
- Taxation of Closely Held Businesses (TX 334, 2 Credits)
- Taxation of Intellectual Property (TX 329, 2 Credits)
- U.S. Taxation of International Transactions & Foreign Taxpayers (TX 387, 2 Credits)
- Wealth Transfer Taxation II (TX 368, 1 Credits)
Please review each course description to determine what prerequisites apply.