For the M.T.: A baccalaureate degree in accounting or business from an accredited university and a satisfactory score on the Graduate Management Admission Test (GMAT).
For the LL.M.: The J.D. degree or its equivalent from a college of law approved by the American Bar Association and a satisfactory score on the Law School Admission Test (LSAT).
Students whose native language is not English and who have not received a degree from a U.S. institution must either submit a Test of English as a Foreign Language (TOEFL) score of at least 550 (80 computer-based), an International English Language Testing System (IELTS) score of at least 6.0, or successfully complete the Graduate Preparation Program at the University of Denver English Language Center. The LSAT is not required for graduates of non-U.S. law schools.
Most students submit a resume and/or a personal statement to show their background and interest in taxation, although these items are not required. Letters of recommendation are also welcome, but not required.
The Admissions Committee will admit only those students whose previous academic performance and/or work experience indicate a desire and ability to excel. Test scores, records of academic performance, and the applicant’s personal qualifications and accomplishments are evaluated to ensure the admission of only those students with the highest aptitude, motivation, and qualifications.
Because of the course sequence, new students are normally admitted only at the beginning of the summer, fall, and winter quarters. It is very difficult for students admitted at the beginning of the spring quarter to graduate in four quarters.