The Executive LL.M. degree is open to both domestic and foreign-trained attorneys. Like all of the Law Center’s graduate degree programs, admission to the Executive LL.M. in taxation program is highly competitive. Applicants to the program should have taken a basic course in federal income taxation as part of their JD program. Applicants who did not take a basic course in federal income taxation during law school (or foreign-trained applicants without any relevant coursework in U.S. tax law) may satisfy this requirement by taking Georgetown’s online course, Foundations of Federal Income Taxation and earning a passing score on a short, multiple-choice final exam.