Eligibility for Admission

Suffolk JD Students

A student in good standing enrolled in the Suffolk University Law School JD program is eligible for admission to the JD/Tax LLM dual degree program if the student has earned a cumulative GPA of at least 3.00 in the Suffolk JD program and a grade of B or higher in the Basic Federal Income Tax course.

Conditional Admission

Conditional admission is available to either an individual applying simultaneously for admission to the JD program and the Tax LLM program or a student in good standing enrolled in the Suffolk University Law School JD program who has not yet completed both the first year of the Suffolk JD program and Basic Federal Income Tax course.

A first-year day division student who receives conditional admission during the fall semester, will be permitted to take Basic Federal Income Tax during the spring semester of the first year and defer taking Constitutional Law until the second year of that student’s program.

Conditional admission becomes unconditional as soon as the student satisfies the requirements of earning both a cumulative GPA of at least 3.00 in the Suffolk JD program and has earned a grade of B or higher in the Basic Federal Income Tax course. An individual who fails to satisfy both requirements is not permitted to continue in the JD/Tax LLM program, but that circumstance does not have any adverse effect, by itself, on the individual’s academic standing in the JD program.

Visiting JD Students (Non-Suffolk Law)

A student in good standing enrolled in another law school may be admitted as a visiting student to the Tax LLM degree program, with the approval of the student’s home school, if the student has an earned a cumulative GPA of 3.00 at the home school’s JD program and a grade of B or higher in a course that the Academic Director of the Program determines to be comparable to the Suffolk University Law School course entitled Basic Federal Income Tax.

Such a student would be a dual degree student working toward the simultaneous award of a JD degree in the student’s home school and an LLM at Suffolk University Law School.

Post-JD Students

All students enrolled in the JD/Tax LLM program must maintain a cumulative GPA of 3.00 to remain in the Tax LLM portion of the program.