Wayne State University

LL.M. in Taxation

Taxation is key to legislative policy development, economic planning and business activity across the globe. Governments at local, state and federal levels have complex and interrelated systems of taxation, and international organizations such as the Organisation for Economic Co-operation and Development encourage multinational cooperation in addressing core tax issues. The LL.M. in Taxation requires you to achieve competency in fundamental areas of federal income taxation (personal, corporate and partnership) and allows you to explore subfields of special interest to you, whether it be litigating tax controversies, developing policy proposals to advance the economy, assisting in transactional tax planning or working with individuals to hone estate plans.

When to start

You will likely choose to begin in the fall with orientation and foundational prerequisite courses. In exceptional cases, winter matriculation is permitted.
 

Length of program

Full time: One year (often including summer work on master’s thesis)
Part time: Two or more years
Maximum permitted length: Six years
 

Courses (24 credits)

Required: You must take Taxation, Taxation of Partnerships and at least one corporate tax course.
Approved: You select most of your courses from approved courses for the major.
Electives: You may take a limited number of additional courses offered at Wayne Law or in other Wayne State departments, with approval of the director of graduate studies.
 

Thesis (2 or 3 credits)

Your thesis demonstrates your expertise, with a well-researched legal article on a significant topic.
 

Practical skills

Externships and clinics offer opportunities to hone skills permitting you to step into practice. Students work alongside lawyers in multinational corporations and law firms, government agencies and international organizations.
 

Career paths

  • Governmental tax policy and revenue collection agencies (IRS, state treasury departments)
  • Local, state and federal legislative staffs dealing with budget and tax issues
  • In-house tax counsel (transactional and tax planning)
  • Law firm (transactional planning, financial planning, financial instruments)
  • Sole practitioner (tax planning, estate planning, employee benefits)
  • Academic teaching
  • Consulting (tax-exempt organizations reporting/planning)
     
More information
313-577-3437
law.wayne.edu/llm
llmprogram@wayne.edu
 

Key Faculty

 
photo of linda beale
 
 
 
 
 
 
 
 
 
 
 
Professor Linda McKissack Beale
A former tax associate, congressional staffer and university administrator and current director of the LL.M. program, she holds a Ph.D. and an LL.M. in taxation. She is editor of the ABA Tax Section’s digital periodical ABA Tax Times, a member of the American College of Tax Counsel and a member of the American Bar Foundation. She has experience in securitizations, partnerships and cross-border corporate mergers and acquisitions. Her research focuses on corporate and intellectual property taxation.
 
photo of alan schenk
 
 
 
 
 
 
 
 
 
 
 
Distinguished Professor Alan S. Schenk
A Wayne Law professor for more than 50 years, he holds an LL.M. in taxation and is a certified public accountant. He is an expert on value-added taxation, having written five books and testified before Congress.
 
photo of susan cancelosi
 
 
 
 
 
 
 
 
 
 
 
Associate Professor Susan E. Cancelosi
With an LL.M. in health law, she has experience with a national human resources consulting firm and employee benefits consulting practice, as an employee benefits attorney and as assistant general counsel for a publicly traded finance company. Her research focuses on employment-based retiree benefits, both health and pension.

Training the next generation of lawyers, advocates and leaders