LL.M. Taxation

Our broad-based curriculum is designed to provide the student with an in-depth knowledge of taxation, excellent research skills and the development of the necessary practical skills to become an outstanding tax attorney.

UMKC School of Law offers a graduate study program in law leading to the master of laws (LL.M.) in Taxation. Additionally, students can gain invaluable practical experience representing taxpayers before the Internal Revenue Service and the Tax Court of the United States in our tax clinic.

The degree requires 24 credit hours of courses consisting of a core of required courses and a broad range of elective courses.

Students may accelerate the LL.M. Taxation degree through our Combined Degree Program. Through this program, students may earn up to 12 credit hours toward the LL.M. Taxation degree as a matriculating or visiting student at UMKC School of Law.

Non-UMKC law students may earn up to six credit hours for J.D. tax courses taken at his or her home school with approval from the Graduate Tax Program Director.

 

Apply now

Requirements

This page is designed to give a general overview of the LL.M. requirements. For an authoritative description, visit the official UMKC School of Law Catalog.

  1. Completion of 24 credit hours, 18 of which must be taken from the list of required and elective tax courses
  2. A cumulative grade point average of at least 2.7
  3. Completion of all required courses
  4. Enrollment in a minimum of four credit hours each semester (excluding summer)
  5. Successful completion of all course work within three years from the beginning of the course of studies leading toward the degree
  6. Credit may be available for J.D. tax courses through our Combined Degree Program or through Graduate Tax Program director approval

List of required courses (14-15 credit hours)
Course number and name Credit hours
Law 8834 Tax Procedure 2
Law 8838R Tax Practicum or  
Law 8746R Tax Research 1
Law 8886 Corporate Taxation I 2
Law 8889R Subchapter S 1
Law 8887 Corporate Taxation II 3
Law 8888R Partnership Taxation 3
Law 8893R Taxation of Property Transactions 2-3

List of elective courses
Course no. Course name Credit hours
Law 8615 Law 8615 Estate Planning and Practice 2-3
Law 8615R Estate Planning for Charitable Giving 1
Law 8617R Elder Law for Estate Planners 1
Law 8746R Independent Study (tax topic) 1-3
Law 8834R Tax Clinic 1-3
Law 8838 Tax Accounting 1-3
Law 8843 Federal Income Taxation of Trusts and Estates 2
Law 8845 Deferred Compensation 2
Law 8868 Trusts: Planning, Drafting, Administering and Litigating 3
Law 8874 Advanced Partnership Taxation 2
Law 8889 International Taxation 3
Law 8892R Taxation of Estates, Gifts and Trusts 3
Law 8848R State and Local Taxation 2-3

The UMKC Graduate Tax Program director may approve up to six credit hours from other UMKC Law School course offerings or from the interdisciplinary offering of other UMKC graduate and professional schools. However, such courses may not be a required or basic bar examination J.D. course.

LL.M. credit for J.D. courses

LL.M. credit may be earned while a J.D. student. UMKC matriculating law students, or students attending UMKC as a Visiting Certification student, may earn credit for J.D. courses taken under our Combined Degree Program. 

Non-UMKC students may earn up to six hours of credit for J.D. tax courses approved by the Graduate Tax Program director.

Credit for tax courses taken at other law schools

LL.M. students may receive up to six hours of credit for tax courses taken in a J.D. program other than UMKC that are approved by the director of the Graduate Tax Program. To be considered, the course must be an upper-level tax course, with scope and content similar to the same course taught at UMKC.

It is the responsibility of the student seeking approval to furnish a syllabus and course description to the director, as well as any other information the director may require.

Combined degree program

Qualified J.D. students will be permitted to apply up to 12 credit hours of UMKC graduate courses approved for this purpose toward an LL.M. Taxation degree as well as toward a J.D. degree. This will allow students to earn the LL.M. on an accelerated basis, generally requiring only one additional semester beyond that required for the J.D. degree.

To be eligible for the combined J.D. and LL.M.Taxation program, a student must:

  1. Enroll in the program before receiving the J.D. degree
  2. Take graduate courses at UMKC
  3. Have a cumulative grade point average of at least 2.7 (on a 4.0 scale) at the time of graduation from the J.D. program
  4. Satisfy all of the requirements for obtaining the LL.M. Taxation degree.

Costs and scholarships

Our Graduate Tax Program is one of the most affordable programs in the country. We have among the lowest tuition and fees of any Graduate Tax Program. In addition, the cost of living in Kansas City is low compared to other parts of the country, and students have many opportunities for reasonably priced housing.

For out-of-state students, numerous nonresident fee waiver scholarships are available to substantially reduce the nonresident fee tuition rate.

Learn about affordability  Explore scholarships

Clinics and externships

Students handle entitlement to dependents and the associated earned income tax credit, alleged unreported income (often resulting from employment-related identity theft) and alleged income from cancellation of debt or substantiation of expenses. 

For collection issues, students stop levies on wages or social security benefits, negotiate installment agreement and submit offers in compromise. They also handle innocent spouse cases.  

 

Students handle the choice of entity analysis for start-up companies; formation document preparation; contract review and preparation; nonprofit formation and tax-exempt applications; occasional trademark application and asset purchase agreements; customer contract preparation; and education and advice for those starting a business. 

Frequently Asked Questions

Where do students live?

Students live both on and off campus. University housing is available for graduate students. UMKC School of Law is located in a beautiful part of Kansas City, near parks and the well-known Country Club Plaza shopping area. Many students find affordable, private housing in this beautiful area.

I took tax classes in my J.D. program. Can I receive credit for those courses?

We offer credit for up to six hours of qualifying J.D. tax classes taken at other law schools and up to 12 hours of J.D. tax classes taken at UMKC law school. Learn more on the LL.M. program page.

Where are your graduates employed?

Our alumni are employed in law and accounting firms of all sizes, in corporations, in government, as lawmakers, as entrepreneurs, as educators, and in nonprofit groups.

Can I work and pursue the LL.M. degree?

The vast majority of our tax courses are offered in the late afternoon, evening or early morning, allowing students who work full-time to attend the program on a part-time basis. Many of our full-time students work part-time. View our internship programs.

Do you offer a part-time program?

Our program may be completed on a full-time or part-time basis.

 Can I talk to current students in the program?

Schedule a visit or contact our Student Services coordinator and we will put you in touch with current students.

How do I apply?

Instructions to submit the LL.M. application, the application fee and your undergraduate and law school transcripts are on our Admissions page.

What financial aid is available?

The UMKC Financial Aid Office will be happy to help you with that question.

When is the due date for the application?

Our rolling admissions system means there is no set due date. However, we recommend applying as soon as possible.

When are admission notifications sent?

Admissions decisions are generally determined within a short time after you completed application package — application, fee and transcripts — is received.

What jobs are available?

Many students enjoy internships, fellowships, and part-time jobs in the Kansas City area while attending the program. Learn more about Career Services.

Can I attend class if I don’t meet the GPA for admissions?

If qualified, you may be admitted as a non-degree student.

Are there scholarships available?

There are several generous scholarships available.

How much is tuition?

Our tuition is among the lowest of all graduate tax programs. Learn more about UMKC tuition and fees.