Verdict
Our Verdict on the LL.M.
The University of San Francisco's online Master of Laws (LL.M.) in Taxation runs 24 units in seven-week asynchronous semesters timed around tax season, and you can start in spring, summer or fall.
Tax lawyers are busiest in the spring and again each fall, and this program is built around that. The School of Law in San Francisco runs the Graduate Tax Program, and it says it offers the only LL.M. in Taxation in the country scheduled around the tax busy season. You study online and asynchronously, with optional weekly meetings with your professors and classmates.
The curriculum was developed in collaboration with Andersen Global and with the working professional in mind. You take as many or as few classes as you wish each semester, so the pace is yours to set. You'll need a Juris Doctor (J.D.) from an American Bar Association (ABA) accredited law school, or a law degree from another country that the school treats as equivalent.
Credentials
Accreditation and Where It Leads
The school says graduates are prepared for roles in private practice, in-house, government agencies and the tax departments of businesses across industries. It reports that more than 90 percent of LL.M. graduates have jobs secured by the time they complete the degree. Your professors include practitioners from the IRS, international law firms and notable accounting firms.
Examples the school names are an Andersen Tax state and local tax practice leader, a federal administrative law judge, and an acting IRS division director. Professor Daniel Lathrope is the co-author of casebooks on individual, corporate and partnership taxation, and Professor Joshua Rosenberg co-authored leading treatises in federal income tax and corporate tax.
On the federal side of the practicum, you help clients with income and payroll tax controversies before the IRS and assist in litigation when a case doesn't settle, including in U.S. Tax Court. Its advanced topics run from Tax Court pleadings and trial preparation to IRS levies, liens and offers in compromise, penalty abatement and innocent spouse relief.
Where this degree can lead: Masters in Taxation Jobs.
Fit
Who It Fits
Who It Fits
- Tax lawyers in busy season: fall classes begin after the October 15 filing deadline, and spring classes end the first week in March.
- Andersen employees: the firm's staff may enroll at the firm's expense, and Andersen managers and associates are among your classmates.
- Lawyers who want to set their own pace: you choose how many courses to take in each semester, though most people take two.
- Attorneys with tax coursework already behind them: you can transfer up to 12 credits from tax law courses.
- Practitioners who like a state or federal controversy angle: the tax practicum puts you on live disputes with California's Franchise Tax Board or the Internal Revenue Service (IRS).
Curriculum
What You Will Study
Courses are short and focused, usually two or three units each. Federal Taxation of Property Dispositions examines amount realized, basis, liabilities, loss limits and nonrecognition transactions with close attention to the Internal Revenue Code and Treasury Regulations. Federal Tax Procedure and Professional Responsibility combines administrative procedure before the IRS with litigation in the Tax Court, the district courts and the Claims Court, plus the ethics of tax practice.
Foreign Taxation I covers sourcing rules, nonresident aliens and foreign corporations, and the foreign tax credit. Estate and Gift Taxation turns to the marital deduction, lifetime gifts, trusts and charitable planning. Tax Research and Applied AI teaches you to work through statutes, regulations, administrative guidance and case law with a structured process, and a stand-alone certificate in tax writing and research uses the same material.
There's a wider course list that also names Corporate Taxation, Partnership Tax, Graduate Estate Planning, Federal Tax Crimes and Penalties, Transfer Pricing, Bankruptcy Taxation, and State and Local Taxation. If you haven't taken Federal Income Taxation, an online course on its legal principles is available to you.
Courses the School Names
- Tax Research & Applied AI
- Federal Taxation of Property Dispositions
- Federal Tax Procedure/Professional Responsibility
- Corporate Taxation
- Partnership Tax
- Foreign Taxation
- Graduate Estate Planning
- Federal Tax Crimes & Penalties
- Transfer Pricing
- Bankruptcy Taxation
- State and Local Taxation
Standout Features
- Andersen employees may enroll at the firm's expense through a long-standing partnership
- Automatic consideration for merit scholarships
- Begin in spring, summer or fall and take as many or as few classes as you wish each semester
- Curriculum developed in collaboration with Andersen Global
- Faculty include Professor Daniel Lathrope, author of several books on federal income, corporate and partnership taxation
- More than 90 percent of LLM graduates have jobs secured by the time they complete their degree
- Seven-week semesters avoid the U.S. tax busy season
- Tax Law Practicum with state (Tax Appeals Assistance Program) and federal tax controversy work including U.S. Tax Court
- Internship or Practicum
- Tax Appeals Assistance Program for hands-on experience.
- Labs and Partnerships
- Named in the school's program materials
Source: usfca.edu (curriculum and experience), verified October 20, 2026
Length
How Long It Takes
The degree is 24 units, and the school says most students take two courses per semester and finish in two years. Semesters are seven weeks long, which keeps each term compact. You may begin in the spring, summer or fall. The calendar's tied to tax season: fall courses start after October 15, spring courses wrap up in the first week of March, and summer courses run in June and July.
The priority deadline for fall is June 1, and the school accepts applications after that date on a rolling basis. Full-time and part-time options exist. Because you pick your own course load each semester, the finish date moves with you, and transferring up to 12 credits from tax law courses can shorten the road.
Cost
How Much It Costs at $2,365 a Credit
The school lists tuition for the 2026-27 year at $2,365 per unit, billed as you go with no minimum yearly or semester commitment. The school also says LL.M. in Taxation students don't pay extra fees.
Merit scholarships come automatically, so you don't need to send additional documentation, and your application doubles as a scholarship application. Andersen employees may attend at the firm's expense. If you have tax law credits from earlier study, the transfer allowance lowers the number of units you need to buy.
24 credits at $2,365 a credit comes to $56,760 in tuition, before fees.
- Cost per Credit
- $2,365 per credit
- Credits Required
- 24 credits
- Estimated Tuition
- $56,760
- Fees and Notes
- 2026-27 tuition is charged per unit at $2,365 for the LLM in Taxation.
Sources: usfca.edu (cost and aid), usfca.edu (cost and aid), verified October 20, 2026
Online
How the Online Classes Work
Everything is online and asynchronous, which means you watch and complete coursework on your own schedule inside each seven-week term. Optional weekly meetings give you a live way to talk with professors and classmates. A dedicated academic advisor guides your course selection and professional development.
If you want hands-on experience, there's the Tax Law Practicum, offered through the Tax Appeals Assistance Program, where you represent clients in California income tax disputes before the Office of Tax Appeals, drafting briefs, interviewing clients and negotiating with the Franchise Tax Board.
- Class Format
- Asynchronous
- Terms
- Seven-week semesters built around the U.S. tax busy seasons.
- Start Dates
- 3 starts a year
- Time to Finish
- 24 months
- Part-Time Option
- Yes
Source: usfca.edu (format and schedule), verified October 20, 2026
Admissions
Admission Requirements
- Admission Requirements
- A JD from an ABA-accredited law school, or a law degree from the applicant's home country equivalent to a JD.
Sources: usfca.edu (admissions and transfer), usfca.edu (admissions and transfer), verified October 20, 2026
Score
Where It Loses Points
Each factor is scored 0 to 10 against other master's programs. The weights are the same for every program, and the overall score is out of 100.
Program Score 47.7 / 100
Darker bars mean stronger factor scores. Every bar also shows its number.
The full rubric is on the methodology page.
Voices
What Students and Graduates Say
An LL.M. alumna quoted by the school says the program deepened her command of the Internal Revenue Code and improved how she serves clients. An alumnus who runs a law firm says the connections he made helped him grow his business network and sign new clients.
The global chairman and chief executive of Andersen, which sends employees to the program, calls it a vital part of developing its people under esteemed faculty. U.S. News ranked the law school 23rd among law schools with graduate tax programs in 2026-27, per a TaxProf Blog table.
In October 2025, Andersen and the law school also announced a generative AI tax research training program that pairs the school's AI curriculum with specialized tax research training.
Before You Apply
Questions to Ask the School Before You Apply
- Which seven-week terms offer the courses I want, and how do I plan two courses per semester around my own busy season?
- How many of my existing tax law credits would transfer toward the 12-credit allowance?
- What merit scholarship amounts have recent admitted students received?
- How do the optional weekly meetings run, and which professors lead them?
- How does the Tax Law Practicum fit into a seven-week term, and how many units does it carry?
School
About University of San Francisco
A private Jesuit university in San Francisco, California. Its School of Law runs the Graduate Tax Program, scheduled around the U.S. tax busy season.
- Degree
- LL.M., Master's
- School
- University of San Francisco, San Francisco, CA
- Institution Type
- Private nonprofit
- Delivery
- Fully Online
Source: usfca.edu (program and school), verified October 20, 2026
Rankings
Rankings This Program Appears In
Rank is the program's position among the programs on that list at its degree level.
- Best Master's in Taxation Rank 55 of 78, master's
- Online Master's in Taxation Rank 30 of 41, master's
- Best 100% Online Programs Rank 29 of 40, master's
- Accelerated Programs Rank 28 of 33, master's
- Part-Time Programs Rank 30 of 39, master's
- Best for Working Professionals Rank 35 of 46, master's
- Best for Parents Rank 35 of 46, master's
- Private University Programs Rank 30 of 43, master's
- Internship or Practicum Rank 20 of 24, master's
- LLM in Taxation Rank 22 of 22, master's
- Best Programs in California Rank 10 of 12, master's
Same School
Other Programs at the Same School
-
Master of Legal Studies in Taxation (MLST)
M.L.S., Master's
Compare
Master's Programs With Similar Scores
Other master's programs with the closest scores.
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Master of Science in Accounting and Taxation
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Master of Science in Taxation
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Master of Taxation
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Frequently Asked Questions About This Taxation Program
Is University of San Francisco's LLM in Taxation a Good Program?
It ranks #55 of 78 master's programs in our 2027 rankings, because it offers an internship, but at $2,365 per credit it costs more than 35 of 42 other master's programs we rank.
How Long Is the USF Online LL.M. in Taxation?
Why Are the Semesters Seven Weeks Long?
What Does the USF Tax LL.M. Cost per Unit?
Are the USF Tax Classes Live or Asynchronous?
Do You Need a J.D. to Apply for the Tax LL.M.?
Sources
- University of San Francisco's LLM in Taxation page
- Program name: LLM in Taxation
- Delivery: Fully Online; Class format: async
- Term format: Seven-week semesters built around the U.S. tax busy seasons; Starts per year: 3; Standout feature: Seven-week semesters avoid the U.S. tax busy season
- Duration: Most students complete two courses per semester and graduate in two years;...
- Cost per credit: $2,365; Cost notes: 2026-27 tuition is charged per unit at $2,365 for the LLM in Taxation.
- Credits: 24
- Internship or practicum: Tax Appeals Assistance Program for hands-on experience; Standout feature: More than 90 percent of LLM graduates have jobs secured by the time they...
- Notable courses: Tax Research & Applied AI; Federal Taxation of Property Dispositions;...; Notable courses: Tax Research & Applied AI; Federal Taxation of Property Dispositions;...
- Standout feature: Andersen employees may enroll at the firm's expense through a long-standing...
- Standout feature: Automatic consideration for merit scholarships
- Standout feature: Begin in spring, summer or fall and take as many or as few classes as you...
- Standout feature: Curriculum developed in collaboration with Andersen Global
- Standout feature: Faculty include Professor Daniel Lathrope, author of several books on...
- Standout feature: Tax Law Practicum with state (Tax Appeals Assistance Program) and federal...
- Admissions: A JD from an ABA-accredited law school, or a law degree from the applicant's...
- Only LL.M. in Taxation scheduled around tax busy season
- Online, asynchronous with optional weekly meetings
- Curriculum built with Andersen Global
- Seven-week semesters built around busy seasons
- Calendar around the filing deadline
- Most students take two courses per semester
- Course load is chosen by the student
- Flexible start terms
- Transfer of tax law credits
- J.D. requirement
- Fall priority deadline
- Rolling admission
- LL.M. in Taxation tuition per unit for 2026-27
- No fees for the taxation programs
- Pay-as-you-go billing
- Automatic merit scholarship consideration
- Andersen employees may enroll at the firm's expense
- LL.M. candidates learn alongside Andersen staff
- Dedicated academic advisor
- Federal Taxation of Property Dispositions content
- Federal Tax Procedure and Professional Responsibility content
- Foreign Taxation I content
- Estate and Gift Taxation content
- Tax Research and Applied AI content
- Stand-alone certificate in tax writing and research
- Federal income taxation course available to LL.M. students
- State practicum
- Federal practicum reaches Tax Court
- Roles graduates are prepared for
- Job placement statement
- Practitioner faculty
- Adjunct leads state and local tax practice
- Adjunct who is an IRS division director
- Federal administrative law judge on the faculty
- Professor Lathrope casebooks
- Professor Rosenberg treatises
- Alumna on the Internal Revenue Code
- Alumnus on network and clients
- Andersen leadership on the program
- U.S. News 2026-27 ranks the law school 23rd among law schools with graduate tax programs
- Andersen tax research training program announced October 2025
- Federal practicum covers IRS income and payroll tax controversies
- Advanced practicum topics on collection actions
- Advanced practicum topics on Tax Court practice
All sources retrieved .