Course description
The complexity and changing nature of tax law has created a need for specialists -- individuals who can interpret tax law, convey its meaning, plan, and comply with a myriad of reporting requirements. The Master of Taxation program is designed (1) to offer an opportunity for existing tax professionals to update and expand existing tax knowledge, and (2) to prepare students for entry into the field of taxation.
The program includes a comprehensive study of tax laws and regulations, administrative practice and procedure, and tax research fundamentals, and is designed to develop both technical knowledge and conceptual understanding within the field of taxation. Ethical considerations are stressed within the framework of individual courses.
The curriculum is flexible and is designed for students with diverse undergraduate backgrounds. The program consists of four foundation courses and ten advanced courses. The foundation courses may be waived for students who have taken the equivalent material at the undergraduate level or may be taken at the graduate level after the student has been admitted. A minimum of 30 hours of advanced graduate credit at the 600 level or higher will be required of all students.
500 and 600 level courses are offered in the evening either one evening per week from 7-9:40pm or twice a week from 5:30-6:45pm. All business courses are held in Snead Hall. The flexibility of our program allows student to enroll full-time or part-time per semester depending on their preference.
The Master of Taxation offers two admission tracks: academic and professional. The professional track is designed for current tax professionals who want to enhance existing skills. Admission under the professional track requires a minimum undergraduate GPA of 3.0 (on a 4.0 scale); C.P.A., C.M.A. or J.D. designation; a minimum of two years relevant work experience, which should include independent tax research and supervisory experience; letters of recommendation; and a personal interview. The academic track is designed primarily for students seeking entry into the tax field. Admission under the academic track is based on traditional academic indicators designed to reflect an individual’s ability to complete graduate study and include the undergraduate record, GMAT score, letters of recommendation and a personal interview (preferred). Once admitted to the program, all students must satisfy the same requirements for award of the Master of Taxation degree.
