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The following information describes the policies and procedures for the Graduate Tax Program.


  • Academic Integrity Policy

    In addition to the special rules and regulations described in this bulletin, students in the Graduate Tax Program are governed by the University of Baltimore Academic Integrity Policy.  This policy covers all students participating in the program, even those not seeking a degree.

  • Grading System/Exams

    The Graduate Tax Program uses a letter grading system.  LL.M. students receive grades of A, A-, B+, B, B-, C+, C, C-, D+, D, D-, or F; students in the MS degree program receive grades of A, A-, B+, B, B-, C+, C, C-, or F.  To graduate, students must have a cumulative GPA of 3.00 (B) or better.

    A grade of W (withdrawn without prejudice, no grade point designation) is assigned when the student drops a course after the end of the add-drop period and either before the deadline for withdrawal or with the permission of the program director.

    A grade of I (incomplete, no grade point designation) is given when a student cannot be rated as passing or failing because of a quantitative deficiency caused by illness or other excusable condition.  An I grade cannot be assigned for a qualitative deficiency to allow the student to do additional work to raise a grade.  Students who find they must take an I in any course must complete an Application for Incomplete form, available in the Graduate Tax Program office.  An I grade received in the fall semester must be removed by May 1 of the following spring semester, and an I grade received in the spring or summer semester must be removed by Dec. 1.

    Final exams are administered anonymously with grading by exam number only.  Projects and papers may be graded anonymously at the discretion of the professor.  Students who do not maintain a 3.00 GPA may be placed on probation or be suspended from the program.

  • Repeated Courses Policy

    While a student in the Graduate Tax Program may repeat any course in which he or she has received a grade of C+ or lower (not B- or higher), the student may replace only one grade. If a second attempt is made to replace a grade, the replacement grade will be calculated into the student’s GPA regardless of whether it is higher or lower than the original grade. The grade for the replacement attempt will appear on the transcript within the semester in which the course is repeated.

    Students who repeat courses to replace grades do so at their own risk. For example, a student repeating a C-graded course who receives an F for the second attempt will lose the points earned for the C, and the F grade will be the grade that will be computed into the GPA. Further, if the student receives a W (withdrawn) for the second attempt, the W will not replace the original grade.

    If a second attempt is meant to replace a grade, a student must file a repeat course form at the time he or she registers for the second attempt. Failure to obtain the dean’s approval and to file the repeat course form will result in both the original and repeated grades being computed into the GPA.

    Grades of C+ or lower earned at the University of Baltimore dictate that the class must be repeated at the University of Baltimore. Grades will not be changed on the basis of work taken elsewhere. The repeated course must be the original course; a substitute course will not be acceptable for a grade change.

    If a student repeats a course for a purpose other than replacing a grade, a repeat course form does not need to be filed. In such cases, the grade achieved in the original course as well as the grade(s) earned in the re-taking of the course will be calculated in the student’s GPA. Students should be aware that earning C+ or lower grades that are computed into the GPA may result in their placement on probation, suspension or academic dismissal.

    Students must repeat a required course in which he or she received a grade of F.  Unless the course is retaken pursuant to the repeat/replace policy discussed above, the grade of F received in the original course as well as the grade earned in the retaking of the course will be calculated in the student’s GPA.

    The credit value of any repeated course will be counted one time only at the University of Baltimore to satisfy UB graduation requirements.

  • Grade Appeal Policy

    Students taking Graduate Tax Program courses are subject to the School of Law Grade Appeal Policy .

  • Graduation Requirements/ Procedures

    To graduate with the LL.M. or M.S. in taxation degree, students must:

    • Successfully complete 30 credit hours of tax courses, including all required courses, and, for MS candidates, all preparatory courses
    • Maintain a cumulative GPA of not less than 3.00
    • Complete all degree requirements within five years of enrollment

    Responsibility for completing graduation requirements rests with the individual student. Students who are candidates for graduation must submit a formal application to the Records Office at the beginning of the semester in which they expect to graduate.  The application is used to prepare graduation lists, check graduation requirements, and order diplomas.  Commencement is held in May for LL.M. recipients and in January and May for M.S. recipients.  Students completing course work during a term in which there is no Commencement are recognized at the next ceremony.  Attendance is optional. Graduation information for LL.M. and Certificate in Estate Planning Students.  Graduation information for M.S.T. Students.

  • Applying for Financial Aid

    The University of Baltimore recognizes that financial assistance may be required to meet the cost of higher education and provides loans through federal, state, and institutional sources to help eligible students meet these needs.  Funds may be used to defray direct educational costs, such as tuition and fees, and indirect costs, such as room and board, books, transportation, and other miscellaneous expenses.  Funds are awarded primarily on the basis of need and are disbursed as applications are received. For information, contact the Financial Aid Office.

  • Refund Policies

    Students who withdraw from a course or from the University must file a written notice of withdrawal with the Records and Registration Office before they can receive a credit or refund of tuition. Discontinued attendance or notification to the instructor or any other office does not constitute an official withdrawal. In all cases, responsibility for withdrawing officially rests with the student. Any refund is based on the date of the formal notice of withdrawal, not when the student stopped attending classes. Questions concerning the computation of a refund must be directed to the University Bursar's Office.  The amount of a credit or refund of tuition is based on the Refund Schedule published by the Bursar's Office.