Admission and Policies

Application Deadlines

Applications completed after these dates may be considered, but preference is given to those received by the deadline.

Admission Requirements / Procedures

The following instructions and application forms are available for viewing and printing in pdf form. To view and print the Gradtax Application Forms, install the free Adobe Acrobat Reader.

Application Forms

Applications for the LL.M. program are reviewed and processed by the Graduate Tax Program Office in the School of Law; those for the MS program are reviewed by the Merrick School of Business and processed by the University's Graduate Admissions Office.

LL.M. Students

Advising / Admission 410.837.4470
Fax 410.837.4560
E-mail

MS Students

Merrick Advising Center 410.837.4944
Admission 410.837.6565
Admission Fax 410.837.4774
E-mail

Admission is offered to candidates whose previous academic achievement, test results (if applicable), and work experience indicate high promise for success in graduate study, based on the following criteria:

LL.M. Candidates

• J.D. degree or equivalent (JD or equivalent degrees earned in the United States must be from law schools that have the approval of the American Bar Association.)
• official transcript from each law school attended, except the University of Baltimore
• one letter of recommendation evaluating the candidate's potential for success in the program.

MS Candidates

• Baccalaureate degree in accounting, or equivalent, from a school recognized by the Council for Postsecondary Accreditation
• official transcript(s) of all credits earned from all colleges and universities attended, except the University of Baltimore, sent directly to the Graduate Admissions Office by the school(s)
• official Graduate Management Admission Test (GMAT) score, sent directly to the University of Baltimore Admissions Office
• resumé
• two letters of recommendation evaluating the candidate's potential for success in the program.

MS Candidates: non–accounting majors

Applicants to the MS in taxation program should have an undergraduate accounting degree or equivalent course work that includes the following:

• Financial Accounting
• Intermediate Accounting I and II
• Advanced Accounting
• Auditing
• Accounting Information Systems
• Cost Accounting
• Financial Management
• Economics
• Statistics

Missing courses may be taken at the University of Baltimore or transferred from another AACSB-accredited school. All course work, including MS in taxation and preparatory accounting requirements, must be completed within five years of enrollment in the Graduate Tax Program.

Admission as International Student/Graduate of Foreign School

Before applying, international applicants and those with undergraduate or law degrees from schools outside the United States should contact the International Services Office at the University. This office has responsibility for obtaining visas and providing other necessary information.

International applicants must meet admission requirements in addition to those required of U.S. citizens. The applicant's visa classification and academic background determine the nature of these requirements. Nonimmigrant applicants must submit the Supplemental International Applicant Information Sheet and provide current visa documentation and evidence of financial resources.

Applicants, including US citizens, who earned their undergraduate or law degree at an institution outside the US must arrange, at their own expense, to have their academic records evaluated on a course-by-course basis by a US credentials evaluation service. The applicant is responsible for providing this evaluation to the Graduate Tax Program Office (LL.M.) or Graduate Admissions Office (MS)

Applicants for whom English is a second language must take the Test of English as a Foreign Language. The Supplemental International Applicant Information Sheet and information about credential evaluation are available from the International Student Advisor at 410.837.4756. The admission decision cannot be made until all necessary information has been received by the International Services Office.

Admission on a Nondegree Basis

Attorneys and related professionals may take selected courses in the Graduate Tax Program on a nondegree basis.  Such individuals also may audit courses, in which case they do not take course examinations or earn academic credit.  For information, contact the Graduate Tax Program Office.

Tuition and Other Charges

LL.M. and MS students pay the same tuition and fees, which are set, and subject to change, by the Board of Regents of the University System of Maryland.  For current information, contact the Graduate Tax Program Office, or visit the University's Web site at www.ubalt.edu or the Law School site at law.ubalt.edu.

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.

Other Policies

Transferring Credits

Enrolled students may transfer up to six credits of course work from another ABA-acquiesced or AACSB-accredited graduate tax program. Additionally, candidates for the MS in taxation degree may transfer preparatory course work taken at other AACSB-accredited institutions.  Transfer credits are subject to approval of the School of Law or Merrick School of Business and may be granted upon receipt of an official transcript from the school attended and a written petition from the student.

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.

The Academic Calendar

The Graduate Tax Program is offered in a traditional semester format with courses scheduled during fall and spring semesters and a summer session.  Fall semester begins before Labor Day and ends in mid-December.  Spring semester begins in mid-January and ends in mid-May. The summer session begins in late May and runs through late July.  Refer to the current Graduate Tax Program Academic Calendar for exact dates.

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 3.0 (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 3.0 GPA may be placed on probation or be suspended from the program.

Graduation Requirements/ Procedures

To graduate with the LL.M. or MS 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 3.0
• 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 Graduate Tax Program at the beginning of the semester in which they expect to graduate.  The application, available in the Graduate Tax Program Office, 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 MS recipients.  Students completing course work during a term in which there is no Commencement are recognized at the next ceremony.  Attendance is optional.  Students who participate must wear appropriate academic regalia, available through the University Bookstore.

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.  The full text of this policy is available from the Graduate Tax Program Office.  It is assumed that all students have read and understand the policy.