I am a May 2009 graduate in Top 40% of my class Tier 2 program, approximately a "3.2+" average in my 4 tax courses in law school. I applied to LLM in Tax programs and was only accepted at Northwestern (not NYU, UF, or G'town). Instead of spending the money on Northwestern (poor economy) I took a job in commerical litigation and bankruptcy in Tampa, FL (excelled in Bankrupcty in law school & interned with Federal Bankruptcy Judge in Tampa, while in law school).

After about 1 year, at the firm in Tampa, being interested in Business enity laws and Tax transactional work, I took a job in my homestate of Tennessee (managing parterne family friend) with a very prestigious, but small firm, that focuses on Tax primairly, but also does Creditors' Rights and Banking law (department I was hired for, have been able to dabble in Tax) have been at this firm since last October. Some of the Partners have began to suggest that I apply for an LLM in Taxation (if I want to play a bigger role in the Tax departments) and even suggested Employee Benefits (believe it is a need area for firm). Everyone in the firm who does tax work has an LLM and 6 of them from NYU and 2 from UF. I am worried about applying to these programs because of my grades and the fact I was rejected by both schools back in 2009. They have informed me that I do not have to attend right away (August 2011) because of my ability to assist the firm in Creditors' Rights and Banking (Commerical) law.

Do I have a better chance in getting into NYU, UF, G'town (only schools firm cares about) this time around? Also, would I be better served applying next fall, earlier in the cycle? Also, I have not been told, yet, that I would be supported with $$$, but have been told they would write letters of recommendation. Any advice on what I should do would be greatly appreicated?

Georgetown offers a further concentration in Employee Benefits. I think you have a great chance of getting into all 3, especially UF & Georgetown, now that you have some work experience and perspective. Just tailor your Statement of Purpose in such a regard. Also, if you do not get accepted initially, request reconsideration and schedule a phone interview with the directors of admission. I am pretty sure that you won't have to file another application fee if you applied to them last year.

I have not applied since October 2008, the fall of my 3rd year in law school. I have practiced law since the fall of 2009 (after passing the Florida Bar). Does the waiver of the application fee apply if you just applied to the last admissions cycle or would it date back 2 years?

I do like that G'town has the Employee Benefits concentration. However, because I have not been out of Florida very long I still qualify as an in-state resident and the tuition and cost of living in Gainesville is a huge plus of UF.

I think the personal statement will be key, I just did not no if being denied previously would be a negative hanging over my application this time or if the 2 years of work experience would actually be a positive in the application process.

I appreciate the insight, any additional help or advice would be greatly appreciated.

No, your previous denial would not be a negative. If anything, it shows you persevere and intend to continue practicing in tax. I know that UF is very accommodating when it comes to fees. I am sure if you wrote an email to Trudi Reid just stating that you intend reapply, she'd arrange an application fee waiver. Then you can just email her addenda to your application, i.e. an updated statement of purpose, etc.

I only applied to UF for similar reasons: in-state tuition and affordability.