Frequently Asked Questions

Academics

The Graduate Tax Program provides students with a unique academic experience, combining in-depth doctrinal work, and practical perspective. It is a rigorous program intended to prepare students for successful careers in tax law. Our small student-to-faculty ratio assures that students get the attention they need to succeed in their course of studies.

A top tax blogger dubbed our tax faculty “a tax juggernaut”. Our tax faculty are from around the world and completed their studies at top-tier schools. All have practical tax experience from top tax firms. Our full time tax faculty are all experienced graduate tax teachers, who are among the most highly regarded tax scholars and represent a broad range of expertise and scholarly interests. They are superb mentors and teachers committed to delivering a student-centered tax education and to the ethical advancement of the tax profession. Read more about our stellar tax faculty here.

Generally, foreign-trained attorneys in good standing admitted to the active practice of law in a foreign jurisdiction are able to qualify to take the California Bar Examination without any additional legal education. Certain other requirements apply. To sit for the New York bar exam, non-U.S. students must meet certain additional educational requirements. A discussion of U.S. bar requirements for non-U.S. students is available here. We urge you to read it carefully. Students in the Graduate Tax Program are eligible to enroll in bar-required classes as long as they remain matriculated. However, bar-required classes must be taken in addition to all other curricular requirement. This will require the students to stay in residence for an additional semester before the LLM degree is conferred.

Part-Time Enrollment
Starting in the Fall Semester 2024, students may choose to pursue the program on a part-time basis. Students in the part-time program will be required to complete no less than 6, but no more than 8, academic credits each semester. Thus, in the absence of any circumstance requiring unique accommodation, students in the part-time program will be expected to complete the program in no less than three semesters, but no more than four semesters. Students will have to declare their decision to pursue the program on a part time or a full-time basis before their matriculation. Students cannot change their election.

Dual-mode instruction option
Students will be allowed to earn up to 10 credits in dual-mode instructions courses. Dual mode instruction courses are those that are offered in-class as part of the regular curriculum of the program, but where students can attend either (1) in class (in person) or (2) online (through Zoom or a similar platform provided by the Law School) on a synchronous basis at the regular time of instruction. The program will notify students which courses are offered on a dual-mode basis at the time of publication of the school catalog for each semester. For dual-mode instruction courses, students will have to declare before the first day of instruction whether they choose to attend the course in class, or online. Students cannot change their election. Students who do not declare their intention will be enrolled as in-class students. The dual-mode instruction option is available only to LLM students in the Graduate Tax Program and is not available to any JD students or other LLM students (absent an accommodation from the UCI Disability Services Center).

No, Graduate Tax Program students may only begin in the fall.

Admissions

Candidates who already earned their initial law degree, and hold a strong interest in tax law should consider applying.

We look for applicants with strong academic backgrounds who can demonstrate a commitment to a career in tax law or tax policy. Practical tax experience may be helpful, but is not necessary. For more information on the admissions requirements, see here.

No, there is no fee to apply to the Graduate Tax Program.

Yes, we only accept applications to the Graduate Tax Program through LSAC. For more details about how to apply, see here.

The required minimum scores are 95 iBT (TOEFL) or 7.0 (IELTS). Applicants must submit official, current TOEFL or IELTS scores as an integral part of their application.

Once you have completed your application, we may contact you to schedule a short interview via Skype or in person (if you are in Southern California). However, we may accept or reject some applications without an interview.

Yes. While all official academic records must be issued in their original language, if they are not in English they must be accompanied by English translations. If the institution does not offer English translation, it is the applicant’s responsibility to make sure an English translation is provided.

Applicants will be notified of their admission status on a rolling basis. We encourage you to complete your application as soon as possible because there are more admission offers available earlier in the cycle. If you submit your application materials early, you may have a competitive advantage. Non-U.S. applicants are encouraged to complete their application no later than February 1 in the year in which they plan to start their studies in order to allow ample time to arrange for student visas (if admitted). Domestic students or students who are U.S. permanent residents are encouraged to complete their application no later than April 1.

The admissions committee will email you its decision (to the e-mail address you provided in your application materials) as soon as practical after the decision is made.

Finances

For more information about tuition and financial aid, please visit our Tuition and Aid page.

Each admitted applicant is considered for the Graduate Tax Program Merit Scholarship. The scholarship is offered in the form of tuition reduction. For more information about the scholarship, as well as other forms of financial aid that may available from other sources, see our Tuition and Aid page.

Low Income Taxpayer Clinic (LITC) Scholarship Program

The $20,000 scholarship is disbursed at $10,000 per semester for a full time graduate tax student. If you are a part time student or are eligible to complete your degree within one full time semester, please contact the Executive Director, Natascha Fastabend nfastabend@law.uci.edu.

Please fill out the Low-income Taxpayer Clinic Scholarship application. The Executive Director of the Graduate Tax Program will provide an update regarding the scholarship upon admission to the Graduate Tax Program.

If you completed voluntary work for low-income taxpayers but did not necessarily work in a low income taxpayer clinic, you can still qualify for this scholarship. Please provide an explanation on the application with the description of your work and relevant contact information of the person that oversaw this work.

Campus Life

On-campus housing options for students is quite limited. However, there are many great housing options for students in Irvine and in surrounding cities. Students have the option to search the Off-Campus Housing and Roommate Finder for rental housing near the UC Irvine Campus.

Students may check the message boards for roommate listings or to post a listing. It is free for all students. For more information, visit the Housing Network.

Orange County offers a variety of residential environments including apartments, condos, townhomes, and houses both close to campus or at the beach.

The Law School and Law Library are located at 401 East Peltason Drive, in buildings at East Peltason and Campus Drive. Many of the Graduate Tax Program classes are taught at a recently completed, state-of-the-art facility located near the Law School at 510 E Peltason Dr. This 75,000 square-foot building includes expansive learning facilities, cutting-edge in-class technology, ample collaborative workspaces, a 3,000 square-foot ballroom, outdoor plaza, and on-site coffee shop. Our location is close to The Merage School of Business, on-campus and off-campus housing, state-of-the-art fitness amenities at the Anteater Recreation Center (ARC) and a convenient array of restaurants and shops within walking distance. Most places on campus are only a 10 minute walk away.

With a temperate climate (the year-round average temperature ranges from 67 to 84 degrees Fahrenheit) and beautiful and diverse surroundings, the University of California, Irvine is an ideal community in which to live and study. The campus itself is centered around tranquil Aldrich Park, a 19-acre botanical garden with more than 11,000 trees and shrubs.

The campus also is home to a vibrant performing arts program, a wide range of athletic facilities and teams, the Arts Plaza (a unique, outdoor gallery and performance space), and the Irvine Barclay Theatre, as well as the Bren Events Center, which provides an exciting and prestigious array of music, performance, exhibition, sporting and other public events.

Find Out More

Certainly, we would be delighted to welcome you! Please contact us at gradtax@law.uci.edu to arrange an appointment.

If you have additional questions about the UC Irvine School of Law Graduate Tax Program, including admissions questions, feel free to contact gradtax@law.uci.edu.

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