Feb 09, 2010 19:56
One of my friends (we realized we've been friends for 20 years!) is applying to LL.M. programs, so I sent him my personal statement from when I applied last year. A lot has happened since then, but this kind of accurately describes my journey and puts things into perspective:
It's okay to admit it. It really is common knowledge that almost everyone loves a good romantic comedy, especially one of the caliber of When Harry Met Sally. I know I thoroughly enjoy it, especially the line at the end of the movie when Harry finally professes his love for Sally, "When you finally figure out that you want to spend the rest of your life with someone, you want the rest of your life to start right now." That aptly describes my affair with Tax Law. After much searching and mistakes, some accomplishments and many disappointments, I realized that the practice of Tax Law is something to which I can dedicate my life and thoroughly enjoy it.
Picking a practice area in law is a lot like picking a mate; one has to be extremely selective. Both flaws and benefits must be noticed and considered. What appears to be a fantastic match may only be such on the surface. Initial appearances can be deceiving; over time, the idea becomes less and less attractive as tolerance dwindles. You have to find something with which you can stick with though the good and the bad, for richer or for poorer. I have been thinking long and hard about this during law school. I had always thought about one area of law, working for only one kind of firm, but when I further examined this interest, the requisite passion was lacking. Tax law on the other hand, makes my heart pound with excitement. The test of a practice area in which rules and regulations change yearly means that I will always be learning and face new challenges, much the same as the challenges a good relationship presents day after day, year after year.
Admittedly, my affair with Tax Law (and law school in general) began with a tumultuous start, but most relationships often do not start off with the steadiest of foundations. As with any relationship, partners must lean about and explore each other. There is always the element of the unknown lurking, sitting in the wings. I had to familiarize myself with the nuances of law school, “date” it for a while, and only throughout the courtship did we realize we were truly meant for each other. But truthfully, every relationship has its ups and downs. During this time I have both expanded my interests by not only enrolling in, but excelling at and enjoying classes in which I previously thought I had no interest. There were also certain “dates” which I thought were a waste of my time, and I pondered how they could ever be related to and be useful for what I want to do with my life. Yet, I actually ended up enjoying them and discovering the hidden gems and their applicability, discovering how many aspects of the law can be relevant to Tax Law. I came to realize that the practice of Tax Law is not just the study of taxation, but rather a compendium of areas of law. Despite these ups and downs, I believe that I have come out on top and now know what it takes to succeed. I had to change some of my study habits that did not complement my relationship with law school, so that we could move on to the next stage of our relationship. Based on my performance in the past few semesters, as my grades and placement on the Dean’s List show, I have proven myself more than ready.
The pursuit of an LL.M. parallels a one-year engagement. There is a lot of planning that takes place, and it can set the tone for the rest of your life. In preparation for my career, I have taken a wide variety of classes, as well as pursued internships in the non-profit legal services sector, the Boston Housing court, at a small law firm, and at the Massachusetts Tax Appellate Board. In the midst of my classes and internships, I realized something. During my time as an accountant prior to law school as well as throughout my undergraduate studies, I was always told the rules and nothing else - that is just how it was, with no explanation, no story of why. I always knew I had wanted to go to law school, but throughout my education, I became more and more curious. I wanted to know why the rules arrived at their current state; why I had to use one rule, rather than another. As I embarked on my quest, I enrolled in the classes that would enable me to find out the hows and the whys, answering my questions. I realized that I had a passion for Taxation. The completion of an LL.M. degree at the Boston University School of Law will further enable me on my quest to find out the how and why behind the rules. The Law School faculty are experts in their fields, offering a balance between tax law theory and practical application, leading me in furthering my knowledge of Taxation and the theories behind the statutes. This is a one-year betrothal which will allow me to fully pursue my interests through an intensive course of study. In my career, I want to continually explore the changes to tax law and why they occur, and this degree will enable me to do just that.
I know that to properly examine the tax law the way I want to and to achieve my career goals of working at a Big Four Accounting firm or for the government, I need to receive an LL.M. The Boston University School of Law faculty are at the top of the field, and I desire their guidance during the one-year “planning period” before my life with taxation. The precise reason I am willing to embark upon this journey is that I want my ending to be as happy as the one between Harry and Sally - I want the rest of my life to start right now.
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