Master of Laws in Taxation

This program is no longer accepting students.

Student Learning Outcomes

Students graduating from this program will:

  • 1.KNOWLEDGE: Graduates be able to demonstrate in-depth knowledge of tax law; the policies underlying systems of taxation and procedures relating to the administration of tax laws and the resolution of disputes with taxing authorities; and the context of tax rules, so that analysis of uncertain areas of the law can be aided by an appreciation of underlying theory and policy
  • 2.SKILLS: Graduates will be able to research and analyze tax issues. Students will be able to read carefully and comprehend intricate statutes and regulations, exercising the patience and diligence needed to work with detailed definitions, cross-references and exceptions to general rules. Students will have mastered issue-spotting and problem-solving skills through detailed analysis of tax problems. Students will have demonstrated an ability to communicate tax advice to in clear terms understandable to clients and non-tax professionals.
  • ETHICS: Students will demonstrate sensitivity to ethical obligations associated with giving tax advice, and will demonstrate knowledge of the statutory, regulatory and common law anti-abuse rules.

Required Courses

LAW 8834Tax Procedure2
or LAW 8834R Tax Clinic
LAW 8838RTax Practicum I2
or LAW 8746R Independent Study
LAW 8886Corporate Taxation I2-3
LAW 8888RPartnership Taxation I3
LAW 8893RTaxation Of Property Transactions2-3
LAW 8889RSubchapter S Taxation1
Total Credits12-14

Elective Courses

LAW 8614REstate Planning For Retirement Plan Benefits1
LAW 8615REstate Planning For Charitable Giving1
LAW 8617RElder Law For Estate Planners1
LAW 8746RIndependent Study1-3
LAW 8838LLegal Accounting1
LAW 8838LLegal Accounting1
LAW 8845Deferred Compensation2-3
LAW 8848RState and Local Taxation2-3
LAW 8874Tax-Exempt Organizations2
LAW 8888APartnership Taxation II1-3
LAW 8892REstate and Gift Tax2-3

In addition to those approved electives, the Director of the Graduate Tax Program may approve a post-J.D. LL.M. (Tax) student taking up to 6 credit hours of other elective courses offered at the UMKC School of Law or other UMKC graduate or professional schools, without the necessity of obtaining Graduate Studies Committee approval, if, in the Director’s judgment, such courses are graduate level courses suitable to prepare the student for a tax-sensitive practice area (e.g., business planning, estate planning or real estate development). The following courses are currently pre-approved for purposes of that option (but students may petition the Director of the Graduate Tax Program for approval of other courses if the Director finds such courses appropriate under the standard set forth in the previous sentence).

LAW 8757Business Planning2-3
LAW 8601RDoing Business In Ireland, Part I1
LAW 8757REntrepreneurial Law & Practice Clinic2
LAW 8638REntrepreneurial Lawyering: Solo and Small Firm Practice3
LAW 8771Public Finance2-3
LAW 8754International Business Transactions2-3
LAW 8757NEntrepreneurship and New Venture Creation3
LAW 8875LLegal Context of Real Estate Decision Making1-3
LAW 8837Negotiating Mergers And Acquisitions2-3
LAW 8861Real Estate Finance2-4
LAW 8875Real Estate Transactions2-3
LAW 8757LSpecial Topics in Entrepreneurial Lawyering0-2
LAW 8832Law of International Trade and Finance3
LAW 8915Social Venture Creation1
LAW 8757VSocial Entrepreneurship Ventures1
LAW 8874Tax-Exempt Organizations2
LAW 8614REstate Planning For Retirement Plan Benefits1

Special Rules for Application of Courses Taken at Other Law Schools Toward LL.M. (Tax) Degree

The Director of the Graduate Tax Law Program may allow LL.M. (Tax) candidates to count towards degree requirements up to 6 credit hours of tax courses taken as J.D. or LL.M. students at other law schools so long as (i) they are, in the judgment of both the Director and the applicable instructor here, of comparable coverage and quality to the corresponding required or elective tax courses eligible or required for LL.M credit at UMKC and (ii) the student earned a grade of “B” or higher in such course(s). A student seeking to have one or more courses taken at another law school counted toward the UMKC LL.M. (Tax) degree requirements under this provision must petition the Director of the Graduate Tax Program for such treatment and provide the Director with the necessary information to determine if such treatment is in order (this would normally involve reviewing the student’s transcript and the syllabus and assignments list for the subject course(s) taken elsewhere).

Combined J.D./LL.M. (Tax) Degree Program

Qualified UMKC J.D. students will be permitted to apply up to 10 credit hours (12 with the permission of the Graduate Studies Committee) of UMKC graduate courses approved for this purpose toward an LL.M. (Tax) degree as well as toward a J.D. degree. This will allow students to earn the LL.M. (Tax) on an accelerated basis.

This “combined” J.D./LL.M (Tax) program is available to qualified students who begin their legal studies at the UMKC School of Law, and to students who transfer to the UMKC School of Law or who attend it as visiting/certification students during their fifth or sixth semester of law study. With respect to students who take some courses at a different law school and some at UMKC School of Law (as a transfer or visiting/certification student) in no event will more than a total of 12 credit hours toward the LL.M (Tax) be awarded for courses approved under “Special Rules for Application of Courses Taken at Other Law Schools Toward LL.M (Tax) Degree” above and the Combined J.D./LL.M (Tax) program. For further information on admissions and combined degree requirements, contact the Director of the Graduate Tax Law Program.