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Law Latin Master in Taxation (L.L.M in Tax) [Lex Omni Program]


For the L.L.M in Taxation a student must have a Juris Doctor Degree as a prerequisite.

This Degree DOES NOT lead to the practice of Law in California and any other Jurisdictions. This is a specialized Degree in Taxation.


To apply for admission, applicants must have a Juris Doctorate.

Degree Description

A specialized tax law degree to obtain a specialization in tax by the California Board of Legal Specialization.

Completion Requirements

30 Units are required for the completion of the degree.

Instructional Methods

Courses will be taught primarily by lecture/discussion method with a final examination required at the end of course instruction.


Course Description - L.L.M in Taxation

TX101R Federal Income Tax and Computer Based Systems:

(4 units)

This course presents basic rules and concepts of federal income tax law along with principles and techniques of computer based systems of control and audit for day to day management control.

TX102R Standards for Financial Accounting and Tax Practice:

(4 units)

This course is designed to present standards of business and commercial law, standards of tax and audit preparation, and principles of tax litigation.

TX103R Federal and State Tax Procedures:

(4 units)

An in-depth analysis of tax procedures for the Federal and California systems including sales and use taxes.

TX201R Federal Income Tax Consequences of Real Estate Transactions:

(4 units)

This course covers the federal income tax laws governing the acquiring, operating, improving, owning, leasing, and disposing of real estate.

TX202R Business Taxation and Planning:

(4 units)

This course presents up to date information on business planning to minimize taxes for partnerships, corporations, and sole proprietorship including in depth orientation to acquisitions, mergers, stocks and asset purchases. Specific training in the preparation of corporate and partnership returns will be provided.

TX203R Estate, Gift and Benefit Taxation:

(4 units)

This course provides detailed information on the law of federal, gift, and benefit taxation including IRS rulings and case law.

TX301R Taxation Consequences of the Employer-Employee Relationship:

(2 units)

This course presents key taxation issues facing employers such as the classification of hirees for tax purposes and applicable labor and tax laws.

TX302R International Income Taxation:

(2 units)

This course emphasizes U.S. taxation of U.S. based multinational corporations related to U.S. taxation of foreign entities and of domestic entities having income from sources outside of the U.S.

TX303R Ethics in Tax Law:

(2 units)

This course focuses on the ethical issues confronting tax law practitioners with an emphasis on problem solving and avoiding possible tax fraud consequences.

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