Proficient tax lawyers are in demand, and the University of Houston Law Center, based in one of the most vibrant economies and legal practice areas in the U.S., is poised to fill that need.
The tax law program at the Law Center boasts a level of sophistication that has earned it national prominence and stature in the Southwest United States. Our graduate tax program was established in 1983 and is open to both U.S. and foreign-trained attorneys. It continues to focus on helping students identify issues and plan solutions to tax problems and hone the skills needed to assimilate new tax rules into their practice. The program emphasizes professional responsibility and a thorough understanding of the tax system and how it affects individual, nonprofit, commercial and financial affairs. Our program also presents a unique opportunity to students who wish to complement their tax courses with those in other specialty areas such as energy, health, and intellectual property. Specialty programs at UHLC in these areas also enjoy high national profiles and prestige.
Tax law is a moving target, constantly changing and becoming ever more complex as it evolves. Both J.D. students and practitioners looking to enhance their knowledge and skills through the LL.M. program have much to gain from UHLC full-time professors Johnny Rex Buckles and Bret Wells, and professor of practice Denny L. Wright, each of whom brings years of academic contributions and high-level experience to the classroom. The full-time faculty is bolstered by an outstanding group of adjunct professors from the Houston tax community who are nationally recognized leaders in their fields.
During each academic year, approximately 20 separate tax courses are offered, including Federal Income Tax, Corporate Tax and Estate Planning. In addition to the regular LL.M. degree requirements, the LL.M. Tax program mandates the completion of the Federal Income Tax course. This course is typically completed before a student enters the LL.M. program, but it may be completed during the first semester as an LL.M. student. Note: The Federal Income Tax course cannot be credited toward meeting LL.M. degree requirements, and this prerequisite must be completed before LL.M. students can enroll in advanced tax courses. Two additional courses – Tax Research and Tax Ethics – are required of all students, and both of these courses may be credited toward LL.M. degree requirements.
The Tax Law LL.M. degree plan requires the completion of 24 credit hours of which 18 credit hours must be in Tax Law. Students also have the option of writing a 50-page thesis of publishable quality.
Courses include:
Bankruptcy Taxation
Business Planning
Corporate Taxation
Employee Benefit Plans & Compensation
Estate Planning
Federal Income Tax
Federal Income Taxation of Trusts & Estates
Oil & Gas Tax
Partnership Tax
Post Mortem Estate Planning
Real Estate Tax
State & Local Taxation
Tax Accounting
Tax Ethics
Tax Fraud & Money Laundering
Tax Policy Seminar
Tax Procedure
Tax Research
Taxation of Exempt Organizations
Taxation of Financial Instruments
U.S. International Tax
* Not all classes are offered every year, and offerings are subject to change. Please check the Law Center website for current course offerings. Lawyers who earned their degree outside of the United States are also required to complete Introduction to American Law and Legal Research and Writing. Courses previously taken at other schools – including the Law Center – may not be credited toward the program requirements.
