 Program Requirements
CreditsA student must complete 27 LL.M. credits with grades of at least C (2.0) or better and have an LL.M. grade point average of at least B (3.0) in order to receive the LL.M. in Taxation degree.
Required Courses15 of the required 27 credits must be for the following 6 courses:
- Corporate Tax I
- Ethics in Tax Practice
- Federal Tax Procedure
- Federal Tax Research
- Income Taxation for LL.M. Students
- Partnership Tax
The School of Law currently plans to offer each of these courses at least once during each year. With the approval of the Director, any of these required courses may be waived if the student has sufficient previous background or experience in the area. In addition, the course in Tax Policy, when offered, may, with the Director’s approval, be substituted for the Federal Tax Research course.
Transfer CreditsIn the situations described below, a student may receive credits toward the LL.M. degree for courses taken before matriculation into the LL.M. Program and courses taken at another law school or in Chapman University School of Law's J.D. curriculum after matriculation into the Program. The grades in such courses are ignored in determining whether the student's grade point average satisfies the LL.M. degree requirements.
A student may receive up to 6 credits toward the degree for LL.M. level tax courses or J.D. level advanced tax courses taken at any ABA-accredited law school during the three academic years preceding matriculation into the Program and within five years of completing the Program, provided in the case of each course that (1) the course is determined to be equivalent to a course or courses currently included in the LL.M. curriculum and (2) the student received at least "B" grade or the equivalent in the course. Applicants requesting such credit should so indicate when applying for admission and provide a syllabus or other description of the material covered in the course for which such transfer credit is sought. In no case will credit be given for extension or correspondence courses. In unusual cases, a student may petition the Director of the Program in order to request additional transfer credits.
With the approval of the Director, a student may receive up to 12 credits toward the degree for LL.M. level tax courses or J.D. level advanced tax courses equivalent to courses currently in the LL.M. curriculum taken at Chapman University School of Law during the three academic years preceding matriculation into the Program and within five years of completing the Program, provided the student received at least a "B" grade in the course for which credit is sought.
With the prior approval of the Director and for good cause shown, a matriculated student may receive up to 6 credits in the aggregate for LL.M. level tax courses taken at another ABA-accredited law school and courses taken in the Chapman University School of Law J.D. curriculum, provided the student receives at least "B" grade or the equivalent in each such course.
GradingThere is no mandatory grading curve for LL.M. courses. Instructors in courses with both J.D. and LL.M. students will be asked to grade the two groups of students separately unless granted a waiver of the J.D. mandatory grading curve by the Associate Dean in accordance with existing rules.
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