Applicants must have, at a minimum, the first degree in law required for law practice in the country in which their legal studies were pursued and at least three years' practice experience in taxation. Students admitted to the International Tax LL.M. program may not transfer to the general M.C.L. or LL.M. programs.
Interested tax practitioners are invited to apply using any of the methods offered on our graduate program admissions page, where detailed instructions for the process are also provided.
The deadline for receipt of the completed application and all supporting materials is January 3 of the calendar year for which admission is sought. We are happy to accept applications starting in October. It is the applicant's responsibility to ensure that the application is completed by the deadline. Applications will not be reviewed until they are complete. Applicants generally receive notice of decision between February and early April.
All correspondence should be submitted to:
University of Michigan Law School
701 South State Street
Ann Arbor, Michigan 48109, U.S.A.