LLM in Taxation and Diploma in Taxation

For almost 50 years, the Graduate Tax Program at the University of San Diego School of Law has produced skilled leaders in the field of tax law.

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 one of the nation's top tax LLM programs, 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 region 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 proposals for tax reform.

We are proud to be consistently ranked in the top Tax LLM programs, including #8 on U.S News Tax Rankings for 2023!

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 legal positions in large accounting firms, and for positions in taxing agencies at the state and federal levels.

  • 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.
  • Almost 1,000 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.

One-Semester Program Option

  • JD students enrolled at ABA-accredited law schools have the unique opportunity to earn an LLM in Taxation in just one additional semester after completion of the JD degree.
  • Up to 12 credits of advanced tax courses (excluding Tax I), taken as a JD student within 30 months of enrolling in the LLM in Taxation program may be applied toward advanced standing for the LLM degree.
  • Students considering this option should contact Graduate and International Programs for planning and advice.