As a general rule, it is never too late to apply to a graduate tax program. Many of the programs have deadlines, but even top-program deadlines are rolling; schools will continue to accept applications up-to and sometimes even into orientation week! If you're a competitive applicant at that school, schools will always have a seat in their incoming class for you. Of course, this doesn't mean wait until the last minute. If you're grades and J.D. granting law-school's ranking leave room for improvement, you really don't want to continue the trend with a last-minute application to a top tax program. There are more than a few ways to make your application competitive, even if you were rejected in the past, put on the wait-list for this year and even in this case, if you have yet to apply. There are certain things that the admissions and program directors look for in applications, that can make-or-break you. If you are applying to a top-program, and find yourself in a situation, feel free to reach-out to me. I will consult, on a limited basis (I have to be selective if I want to keep my 100% success rate of turning "No" into "Maybe" and then "Maybe" into "Yes" intact). Having been the decision-maker, I bring a unique perspective many find beneficial in seeking admission to a graduate law program, and especially to a top tax program.