Graduate Tax

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Transfer of Credit

At the discretion of the Director, in appropriate circumstances academic credit earned in no more than four courses taken in other graduate tax programs may be applied toward the degree requirements. A course for which transfer credit is sought must be the equivalent of a course contained in the Graduate Tax Program curriculum, and the student must have achieved a grade of at least a C+ (2.50) in the course.

For LL.M. candidates transfer credit is available for tax courses completed in a graduate tax program offered at an ABA approved law school. Transfer credit is not available for any course taken in a J.D. program. For M.T. candidates transfer credit is available for tax courses completed in acceptable accredited graduate-level master of taxation programs.

A written request is required, supported by an official transcript from the program in which the course was completed and a description of the course content.
Only those courses completed within two years before matriculation in the Graduate Tax Program are eligible for transfer credit. When a student uses transfer credit to satisfy a portion of the Program course requirements, the five-year period within which the student must ordinarily complete the Program is measured from the time the student enrolled in the earliest course for which transfer credit is allowed. (See Degree Requirements, above.)

Where a course accepted for transfer credit is scored by the source school at more than two credits, the course will be counted as two credits for purposes of determining the Program degree requirements. However, the student's academic transcript for the program will show the number of credits scored by the source school for the transferred course. The grade awarded by the source school for the transferred course does not count in the student's cumulative grade point average for purposes of determining successful completion of the Program.

Other graduate tax programs ordinarily accept transfer credit for courses taken in the Graduate Tax Program, subject to their own regulations.

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