- Master of Science in Taxation
The M.S. in Taxation prepares our students to pursue careers in the field of taxation. Our students complete a rigorous program in taxation that develops their written communication, as well as tax research and critical thinking skills.
The M.S. in Taxation program is a demanding, competitive, and rigorous course of study that develops an understanding of the tax practice. It focuses on building research, communication, compliance, and critical thinking skills that are vital to becoming a successful tax practitioner in public, private, government, and not-for-profit organizations.
Student Learning Outcomes of the Graduate Tax Program:
- Our graduates are able to apply their conceptual understanding of tax to both structured and unstructured problems.
- Our graduates are able to effectively communicate their analysis of complex taxation problems in writing.
- Our graduates are able to research tax literature for both structured and unstructured problems.
- Our graduates are able to apply critical thinking skills when analyzing and solving tax problems.
- Our graduates are able to recognize and analyze ethical and professional responsibility issues in the tax practice.
- Our graduates are able to conduct analytical review of tax returns.
The field of taxation offers stimulating and challenging work that is constantly evolving. Career opportunities exist in public accounting, private industry, government, not-for-profit institutions, and other business-related organizations.
Advisement materials are available from our website and the program Advisement Office in JH 1111, (818) 677-3952.
Requirements for the Master of Science Degree in Taxation
To earn the M.S. in Taxation, candidates must complete the 30 units of coursework as described below with a 3.0 grade point average. Candidates who fail to attain a 3.0 average in the first 15 units attempted will be disqualified from the program. The maximum time allowable to complete the degree is five calendar years from the date of admission.
1. Core Skills (3 Units):
- ACCT 610 Tax Research and Communication (3)
2. Core Knowledge (24 Units):
These eight courses provide the students with an in-depth knowledge in key areas in the field of taxation. Each course integrates into its curriculum and pedagogy written communication skills, tax research skills, and critical thinking skills. Some courses also integrate compilation and analytical review, oral communication skills, as well as ethics and professional responsibility.
- ACCT 620 Income Tax Concepts and Their Business Applications (3)
- ACCT 629 Income Taxation of Corporations and Shareholders I (3)
- ACCT 631 Income Taxes of Corporations and Shareholders II (3)
- ACCT 633 Income Taxation of Partnerships (3)
- ACCT 635 Income Taxation of Estates and Trusts (3)
- or ACCT 637 Taxation of Foreign Transactions and Taxpayers (3)
- ACCT 640 Accounting Methods and Periods (3)
- ACCT 645 Federal Tax Procedure (3)
- ACCT 661 State and Local Taxes (3)
3. Tax Planning Focus (2 Units):
- ACCT 650 Contemporary Tax Planning Issues Seminar (2)
4. Culminating Experience (1 Unit):
- As part of their culminating experience, students have the option of participating in either a Tax Challenge Project or a Federal Tax Clinic.
- ACCT 698A Tax Challenge Project (1)
- or ACCT 698B Tax Clinic (1)
Total Units Required for the Degree: 30