Part time tax LLM student here. In the current market, should I be applying now or waiting? Expect to finish May 2026.

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Never too early to start, but would be very surprised if anyone would hire you 18 months out. The full-time students generally work on a 6-9 month recruiting timeline (right now for fall 2025). Also in the very short term, the market may not be the best with the rescinding of Chief Counsel Honors offers.

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No, I know. I just meant that there are suddenly 150+ qualified candidates (some of them being LL.M’s) suddenly unemployed and looking for jobs urgently. And I meant that the formal interview and recruiting process for private sector jobs generally starts 6-9 months before start date, but you may have luck earlier.

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Starting early is always beneficial. Don't wait until everyone else is in the same boat. Reach out to the groups that interest you and start establishing rapport.

I would say to recruiting offices of the firms first. There’s been a trend lately to cold email the attorneys and IME 90% of those emails get ignored because there are so many of them

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As a tax LL.M. grad I say start right around now or MAYBE wait just a month or two. Certainly no later than that.

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