LLM in Taxation

LLM in Taxation and Diploma in Taxation

click to download the LLMT Bulletin as a PDFFor more than 30 years, the Graduate Tax Program at the University of San Diego School of Law has produced skilled leaders in the field of tax law. Recently ranked as the 6th best tax program and the 5th best graduate tax program in the country, the University of San Diego School of Law is proud to be among the finest institutions providing graduate education and skills training in tax law. As the top LLM in Taxation program west of the Mississippi, USD's Graduate Tax Program is the ideal choice for candidates who wish to study in the western United States. Graduates join our extensive network of LLM in Taxation alumni practicing throughout the West Coast and the nation.

The LLM in Taxation and Diploma in Taxation programs provide candidates with the necessary theoretical and practical framework that employers require. Through intensive study, students develop a broad skill set in traditional tax lawyering skills. In addition, students gain a deep understanding of the policies forming the basis of our tax laws and Internal Revenue Service pronouncements and are able to analyze the various proposals for tax reform and their correlation with current tax laws.

Download the LLMT Bulletin (pdf) or view it in a flipbook.

Key Program Features

The LLM in Taxation and Diploma in Taxation prepare attorneys for the private practice of tax law, for in-house counsel positions, for positions in the tax departments of businesses or allied professions, as well as for academia.

  • Candidates are provided with a strong fundamental basis in tax law, but also have the flexibility to select advanced tax electives from the core curriculum to create a course of study that focuses on their particular areas of interest
  • The strong core of distinguished faculty comprises a diverse range of scholars and practitioners, all of whom are leaders in their areas of teaching and practice and have a remarkable commitment to the academic and professional development of their students
  • More than 800 graduates are currently in practice in California, throughout the United States and around the world
  • Alumni include current and former U.S. Tax Court clerks, members of the judiciary, partners and associates in a variety of firms, sole practitioners and government officials

Important Information for International Applicants

Please note that international applicants who have not taken a substantive course in the law of U.S. Federal Income Taxation should apply to begin the LLM in Taxation program in the Summer term. For both academic and visa purposes, candidates are asked to take a course in U.S. Federal Income Taxation (Tax I) in the Summer term, prior to enrolling in a full course of study in the Fall and Spring semesters. Tax I will count toward the 24-credit LLM in Taxation degree requirement. Please contact Graduate and International Programs with any questions or concerns.


Graduate and International Programs
Warren Hall, Room 207
Phone: (619) 260-4596
Fax: (619) 260-4515


M, T, Th, F: 8:30 a.m. to 5 p.m.
W: 9:30 a.m. to 6 p.m. 

Recent Events

2013-14 Tax Law Speaker Series

Application Fee Waiver

Graduate and International Programs will waive the application fee for all LLM applicants who submit their applications electronically through the Law School Admissions Council online application service.