Beginning in February 2010, through The College of Tax Law and Thomas Jefferson School of Law, an individual may earn the J.D. (non-bar) and LL.M. (ABA-approved) over four years of continuous study, entirely online. Courses include jurisprudence, taxation, forensic analysis, IRS practice and procedures and student participation in litigation practice in United States Tax Court- a court of national jurisdiction - and all other Federal courts where tax matters are heard.
Toward the end of the third year of study, JD/LLM candidates become eligible to sit for the United States Tax Court Non-Attorney Practitioner Examination (a.k.a. Federal Bar Examination), offered once every other year at the United States Tax Court Building, Washington DC. Successful completion the USTC exam and favorable moral character review would lead to licensing as an United States Tax Court Practitioner, "Admitted to Practice, United States Tax Court." We recommend JD/LLM students take the USTC exam as success ensures licensing to practice exclusively in United States Tax Court (e.g. United States Tax Court Practitioner) prior to the administration of DC and California bar exams, which cannot be taken until students complete their 4th year of law study and are awarded their degrees.
Upon graduation, individuals may petition the Washington DC bar to sit for the DC bar examinationor the California State bar for evaluation to sit for the California State bar examination. Successful completion of either or both of those two examinations and favorable moral character review may lead to bar admission in one or both jurisdictions and reciprocal bar admission in various other jurisdictions throughout the United States and its territories and designation as alicensed attorney-at-law.
Tuition: $8,500 USD per term
Economically
reasonable tuition payment plans are available. Many materials are freely distributed electronically but textbooks cost should be estimated at $150-$350 (or more) per JD course and up to $500 per LLM course. Anticipate mandatory JD/LLM enrollment in approximately forty (40) law courses over 8 consecutive academic terms. Estimate JD and LLM legal education cost of approximately $72,000. Bar examination and registration fees vary according to different jurisdictions and are not included in these estimates.
ESTIMATED TRUE COST OF THIS PROGRAM (INCL. TEXTS) - $72,000 USD
Legal Notice
The College of Tax Law is operated under license issued by the Tax Law Institute, an IRS approved sponsor of continuing professional education for IRS enrolled agents and the State
Bar of California Board of Legal Specializations (pending approval) for practicing attorneys. The Thomas Jefferson School of Law is chartered by the State of California and recognized by the State Bar of California. The JD/LLM is not a requirement for practice
before the United States Tax Court. Admission to pratice before the U.S. Tax Court is via examination for non-attorneys and upon request to the Tax Court for licensed attorneys in good standing. Practice before all other Federal and State courts requires Federal and State bar adminission in each respective jurisdiction.
Courtesy of the Board of Overseers, The College of Tax Law, San Diego, California. All Rights Reserved.
Beginning in February 2010, through The College of Tax Law and 
