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The
Master of Laws (LL.M.)
(with
a concentration in Taxation) Program
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The
Master of Laws (with a concentration in Taxation)
Program
Overview
The Master of Laws
(with a concentration in Taxation) Program (hereinafter the Program) is a directed independent study program specifically designed for practicing attorneys and other law school graduates.
Completion of this Program is not intended to, and will not, qualify graduates to sit for any bar examination.
Using many of the same reference materials found in the offices of tax professionals, the
Program provides the conceptual understanding and technical competence advantageous for advancement in the tax consulting profession, corporate finance departments, and government tax agencies.
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The
Master of Laws (with a concentration in Taxation) Program
Presentation
The
Program is presented on a trimester basis. Students are generally enrolled in 8 units per trimester. Each trimester consists of a minimum time period of 16 weeks from the date study commences. Students not completing all trimester coursework in 16 weeks will be granted an extension of time to complete the trimester. Such extensions normally may not exceed 32 weeks. Students may take a leave-of-absence between trimesters. However, except in special circumstances, the entire degree program (3 trimesters) must be completed within 3
years.
The
Program utilizes a directed independent study modality and requires no classroom attendance. Prior students have resided in all regions of the United States as well as Asia, Europe, and the Middle East.
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The
Master of Laws (with a concentration in Taxation) Program
Instruction Policies and Methods
Each course in the
Program contains a series of Lesson Assignments generally consisting of reading assignments in academic and technical publications. The majority of assignments are submitted electronically. (Internet access and minimum computer skills are required as a condition of admittance.) Students are tested through open-book objective examinations and research assignments. The University faculty believes objective examinations and assignments are appropriate in this type of program since students are encouraged to develop proficient research and analytical skills, rather than merely memorizing rules of law.
Course materials are updated on a regular basis and assignments are always based on current tax law.
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The
Master of Laws (with a concentration in Taxation) Program
Admission Policies and Requirements
Applicants seeking admission to the
Program must generally have earned a Juris Doctor
degree from an accredited institution or the equivalent. The majority of applicants to this
Program are mature adults working in a variety of professional settings. Many have not attended law school for several years. Consequently, prior class rank and grade point average are not significant factors in the admission process.
Since law school graduates generally have higher legal research skills than accountants, the
Program does not have, as a condition for admission, the three year occupational experience requirement as the
Master of Science in Taxation Program. However, students without basic tax or accounting knowledge should expect to devote a significantly greater amount of time in completing the lesson assignments. (The
Program does not devote any time to the mechanical preparation of tax returns.)
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The
Master of Laws (with a concentration in Taxation) Program
Graduation Requirements
To earn the
Master of Laws (with a concentration in Taxation) degree, a student must complete a minimum of 24 units including TAX 701, TAX 702 and TAX 708 with a cumulative grade point average of at least 2.00. The requirements may be completed in as little as forty eight weeks and must be completed within three years from the date of initial enrollment.
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The
Master of Laws (with a concentration in Taxation) Program
Curriculum
The following courses are required to be completed in the first trimester. (Click on the course title for full course descriptions.)
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Fee Schedule
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| Application Fee |
$50.00
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| Special Application Evaluation Fee |
$75.00
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| Transfer Student Evaluation Fee |
$75.00
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| Registration Fee
(Per Trimester) |
$40.00
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| Non
Resident Surcharge |
$250.00
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| Graduation Check/Diploma Fee |
$75.00
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| Computer Library Fee
(Per Trimester) |
$40.00 |
Administrative Accounting Fee (Per Trimester)
(Installment Payment Option Only) |
$25.00 |
Transcript Fee (Two
Provided at No Charge) |
$
7.50 |
| Returned Check Fee |
$25.00 |
The cost of books and materials, other than each course syllabus, is not included in the tuition. Most books and materials may be purchased at local colleges, retail bookstores, directly from publishers or over the Internet. The cost is estimated to average approximately
$125.00 per course.
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The
Master of Laws (with a concentration in Taxation) Program
Faculty
The University
employs faculty qualified to undertake the
level of instruction or course development
that they are assigned. They possess degrees
or credentials appropriate to the degree
program and level they teach. A complete listing of
faculty and their qualifications is set
forth in a separate
Catalog
Supplement.
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The
Master of Laws (with a concentration in Taxation) Program
Frequently Asked Questions
1. Q. How long does it take to complete the
Program?
A. The Program can be completed in as little as 48 weeks. Students may take as long as three years to complete the
Program. Experience has shown the typical student will complete the
Program in two to three years.
2. Q. Will you accept transfer credits from other
LL.M. Programs?
A. Regulations of the California Bureau for Private Postsecondary Education limit transfer credits to 6 semester units or the equivalent. No credit will be granted for courses completed more than two years before the time of enrollment at the University. Applicants should include complete information on prior graduate studies at the time of application.
3. Q. Can I defer my existing student loans?
A. As a result of legislation passed by Congress in 2006, Taft University students are now generally eligible to defer repayment of existing Federal Financial Aid
(FSA) guaranteed student loans during their term of enrollment in the
Program. To continue the deferral, students must maintain satisfactory academic progress toward earning the degree.
4. Q. How much Continuing Professional Education credit can I expect my state bar and/or CPA board will accept?
A. State Bar rules vary dramatically from state-to-state. Consistent with the
AICPA Statement on Standards for Continuing Professional Education
Programs, the University recommends fifteen credits (hours) be awarded for each semester unit completed. CPE credit is earned at the time an individual course in the
Program is completed.
5. Q. I’m not sure I want to complete the entire
Program, can I take just one course rather than enroll in the
entire Program?
A. No. Students are enrolled in 8 units (2 to
3 courses) each trimester. However, a student who elects not to complete the
Program or enroll in additional trimesters has no financial obligation to the University beyond the current trimester.
6. Q. What financial aid and tuition financing alternatives are available?
A.
Many students are eligible for financial aid through employer tuition reimbursement programs and/or the University’s
Partners in Professional Education (PIPE)
Program.
One hundred percent financing of tuition and books is available through
Wells
Fargo Bank and SLM Financial Corporation,
A Sallie Mae Company, to qualified borrowers. In addition, the University offers a no interest financing alternative which permits students to pay approximately 30% of tuition at the time of enrollment and the balance over a 5 month period.
7. Q. I’m a graduate of a foreign law school. Will completion of this
Program qualify me for any state bar examination?
A. No. The University is not accredited by the American Bar Association, has not applied for such accreditation, and does not expect to apply for such accreditation in the future. The
Program is not designed to qualify students to sit for the bar examination in any state.
8. Q. Is there ever a need to come to California?
A. No. Academic and administrative procedures are carefully designed so that students can complete all requirements for graduation entirely by independent study, without unreasonably disrupting their professional or family lives. Students may elect to take examinations at the University or at over
300 approved testing sites. If a testing site is not convenient to a student, procedures are in place for the student to nominate a proctor.
9. Q. Will I need to complete courses pursuant to a rigid timetable?
A. No. Each trimester must generally be completed in not less than sixteen weeks. However, completion of assignments within this time period is at the discretion of the student. There are no assignments that must be submitted on a weekly or monthly schedule and students may take time off between trimesters. However, except in special circumstances, the entire
Program must be completed within three years from the date of matriculation.
10. Q. How soon can I get started?
A. The University maintains open enrollment throughout the year.
Applications are reviewed weekly and most students commence study within three weeks from the date of application. |
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