Master of Science in Taxation

School of Taxation

Our MS in taxation degree program is one of the finest tax programs in the nation. Our curriculum consists of approximately 30 courses covering general and specialized tax subjects such as estate and gift tax; partnerships; C corporations; LLCs and S corporations; California and multistate tax; international tax; retirement plans; tax issues for individuals; and tax research.

Our full-time cohort program, which commences in late July/early August, allows you to receive a master of science in taxation degree in nine months. The program is offered at our San Francisco campus. All classes in our MS in taxation cohort program are held during the day and taught by tax practitioners and lawyers who are experts in their field. Every eligible full-time cohort student may participate in the tax season internship selection process.

• Graduates will be able to identify tax issues, research and effectively communicate the results orally and in writing.
• Graduates will have a defined body of knowledge of essential tax principles and doctrines, including but not limited to the following, and be able to critically apply these principles to practical situations:
• Substance over form
• Common Law
• Business Purpose
• Step transactions tax avoidance
• Claim of right
• Assignment of income
• Realization
• Constructive receipt
• Related party transactions
• Gross income
• Tax benefit rule
• Graduates will have the knowledge to select and structure a business entity that will provide a client with maximum after-tax profits.
• Graduates will have the basis knowledge and understanding of IRC practice and procedure and be able to represent a client in a tax audit.
• Graduates will have a basic knowledge of professional ethical responsibilities.
• Graduates will be able to provide an individual with an integrated current and future tax benefits plan.
• Graduates will have a general recognition of tax forms.
• Graduates will have an understanding of the relationship between state and federal tax.
• Graduates will have the skills necessary to work in a high-level tax practice.
• Graduates will be able to engage in tax planning in an integrated manner.

Requirements for the MS in Taxation The master of science degree in taxation requires completion of 30 semester units. Each course listed carries three (3) semester units of credit, unless otherwise noted.

All applicants should have earned an undergraduate degree from an accredited institution with at least a 3.00 grade point average. Individuals with an undergraduate GPA below 3.00 are welcome to apply and will be considered for admission based on employment history, professional accomplishments, recommendations, etc. Certificate and open enrollment students must meet the same standards and prerequisites that apply to degree candidates.
ADVANCED PROGRAM - 30 units*

CORE COURSES - 21 units
· TA 318 Advanced Federal Income Taxation
· TA 319 Federal Tax Procedure
· TA 322A Federal Income Taxation of Corporations and Shareholders I
· TA 328 Federal Income Taxation of Partners and Partnerships
· TA 329 Tax Research and Decision Making
· TA 330 Property Transactions
· TA 338 Tax Timing

ELECTIVES - 9 units
Students in the part-time program will take nine (9) additional units with the TA prefix. It is highly recommended that students take TA 356 Limited Liabilities Companies and S Corporations: A Choice of Entity (3 units). Students in the full-time program will take three (3) additional units with the TA prefix and six (6) units of Tax Internship (if eligible).

*Students transferring credit from accredited law schools, colleges and universities may be granted as many as six units of credit toward the MS (Tax) requirements for graduate tax courses successfully completed at those institutions.