Sharpen your technical skills and command of current tax legislation, and learn how to research and navigate the current internal revenue code and other tax platforms. Our Part-Time Master of Science in Taxation program meets this need with the ability

What are you waiting for?

Does this sound like you? You’re as busy as you are ambitious. You know that your career in tax would benefit from a deeper dive into technical skills and regulations, but embarking on an intensive full-time program just doesn’t feel realistic right now. Your schedule is tight. And you’re looking for advanced skills to further your career right away so that you don’t lose out on opportunities.

Advance your career—starting now.

The Part-Time MS in Taxation program is designed with the working professional like you in mind. This is a program with three convenient entry terms: January, May, and July. You can complete the program at your own pace and schedule your courses in a manner that balances your work and personal life. All classes are held in the evenings, Monday–Thursday, at either 5:20pm or 7:30pm. And recognizing the seasonality of your work requirements, our spring courses that begin in January run on an abbreviated schedule to ensure that you are able to keep moving forward on your degree and balance your work requirements.

To speak to an enrollment advisor about the Part-Time MS in Taxation program, schedule an appointment.


Program Details

Our MS in Taxation program requires 30 credits; 15 credits from required courses and 15 credits from elective courses. The required core courses help you build the foundational knowledge required for the elective courses so you will complete these first. You may opt to select one MBA class as an elective.

In January, courses are offered during an abbreviated eight-week schedule to allow you to balance your busy work season. These courses are 1.5 credits each.

A typical course schedule for a part-time student would be to take two classes per term. Below is a sample curriculum map of what your course schedule could look like:

Core Courses

SeptemberJanuary
(Abbreviated Term)
May
– Federal Tax
Issues and
Analysis
– Estate and Gift Taxation
6 credits
– Tax Research
Methodology
– Tax Practice,
Procedures
& Ethics
3 credits
– Corporations and
Shareholders
– Partners and
Partnerships
6 credits

Elective Courses

SeptemberJanuary
(Abbreviated Term)
May
– MS in Taxation Elective
6 credits
– MS in Taxation Elective
3 credits
– MS in Taxation
Elective
– MBA Elective
6 credits

Required Part-Time MS in Taxation Courses

Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations.
ACCT 6231 | 3 credits
Focuses on the study of the taxes common to the transfer of property and wealth. Topics include gift tax deductions and exclusions, estate valuation, state tax deductions and exemptions, and tax rates. Also explores planning opportunities for these wealth transfer taxes. Students who do not meet course prerequisites or restrictions may seek permission of instructor.
ACCT 5232 | 3 credits
Gives a broad examination of tax authority as it guides action on tax issues including personal and business decisions. Examines the tax structure with a specific focus on the income and expenses for individual taxpayers. Emphasizes property transactions (including the calculation of basis, gain/loss, and the resulting tax treatment). Also incorporates tax planning and research related to these issues. Students who do not meet course prerequisites or restrictions may seek permission of instructor.
ACCT 5230 | 3 credits
Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership.
ACCT 6235 | 3 credits
Investigates the procedures used in dealing with the Internal Revenue Service, with an emphasis on practitioner responsibilities. Reviews the organization of the IRS, filing requirements, appeal procedures, civil/criminal statutes, assessments, and protests. Also examines a study of the value and moral judgments inherent in the field of taxation including client confidentiality, disclosure of false or misleading information, and advice counter to the law or public good.
ACCT 6234 | 1.5 credits
Investigates the procedures used in dealing with the Internal Revenue Service, with an emphasis on practitioner responsibilities. Reviews the organization of the IRS, filing requirements, appeal procedures, civil/criminal statutes, assessments, and protests. Also examines a study of the value and moral judgments inherent in the field of taxation including client confidentiality, disclosure of false or misleading information, and advice counter to the law or public good.
ACCT 6223 | 1.5 credits

Elective Full-Time MS in Taxation Courses

Complete 15 credits hours from the following:

Offers an in-depth look at the tax consequences of businesses formed as flow-through entities (including partnerships, S corporations, and LLCs). Discusses allocation rules, liability sharing rules, disguised sales rules, partnership debt workouts, the S corporation election, and tax treatment of shareholders in an S corporation.
ACCT 6243 | 3 credits
Offers an in-depth examination of selected issues and problems in accounting that are of current interest to faculty and students. Specific topics alternate depending on faculty availability and interest as well as student enrollment criteria.
ACCT 6260 | 3 credits
Offers an in-depth examination of selected issues and problems in accounting that are of current interest to faculty and students. Specific topics alternate depending on faculty availability and interest as well as student enrollment criteria.
ACCT 6262 | 1 credit
Surveys insurance products used for financial planning. Topics include life, accident, health, disability, long-term care, homeowner, auto, and personal liability, with emphasis on personal risk management and the use of insurance products in the financial planning process.
ACCT 6250 | 3 credits
Surveys the investment products that can be used for financial planning. Emphasis is on constructing the investment plan, the investment policy statement, the asset allocation strategy, and implementation recommendations.
ACCT 6249 | 3 credits
Investigates the accounting treatment accorded current and deferred income tax liabilities and expenses. Topics include accounting methods and periods (particularly in cases where the accounting and tax records differ), special elections available to taxpayers, installment reporting, inventory methods, long-term contract accounting, and cash vs. accrual reporting.
ACCT 6238 | 1.5 credits
Examines the general rules for the taxation of estates and trusts. Topics include trusts that distribute current income only, grantor trusts, irrevocable trusts, charitable vehicles, income in respect of a decedent, estates and trusts that may accumulate income or may distribute corpus, and treatments of excess distributions and beneficiaries.
ACCT 6248 | 3 credits
Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States. With the globalization of the economy, a greater number of taxpayers must consider the impact of international taxation. Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.S. trade or business, branch-level taxes, issues of foreign-owned U.S. corporations, income tax treaties, and transfer pricing.
ACCT 6240 | 3 credits
Examines the federal taxation of U.S. individuals receiving income from sources or conducting business in foreign jurisdictions. An increase in the number of U.S. individuals and corporations operating in other countries has enhanced the importance of an understanding of international transactions for tax professionals. Examines sourcing of income, allocation and apportionment of deductions, foreign tax credits, taxation of U.S. citizens and residents abroad, controlled federal corporations, passive foreign investment companies, foreign currency translations and transactions, and special entities.
ACCT 6241 | 3 credits
Examines strategies for maximizing personal goals (including probate avoidance, tax minimization, and asset protection) related to property passed from one generation to another. Emphasis is on wills and other vehicles for estate planning; the principles of estate taxation; the impact of employee benefits, trusts, and their taxation; and life insurance policies and associated annuities.
ACCT 6264 | 1.5 credits
Examines the tax impact of the transfer of stock, securities, and property in connection with acquisitions, divestitures, and other business ownership changes. Topics include the taxability of the transactions, the basis of property exchanged, corporate liquidations, tax attributes available to successors of an interest, and the overall impact to both the acquirer and the acquiree. Also discusses planning for the optimization of tax benefits.
ACCT 6236 | 1.5 credits
Examines employee benefit plans including requirements for qualification, funding, coverage, and distribution requirements. Discusses a variety of plans including pension, profit-sharing, CODAs, IRAs, SEPs, TSAs, and stock plans.
ACCT 6246 | 3 credits
Addresses the most common types of taxes imposed by state and local governments. Examines state and local income, sales, excise, property, and city taxes. Emphasis is on the underlying principles governing the application of each type of tax and the interrelationships where they exist.
ACCT 6239 | 3 credits
Investigates the reporting of uncertain positions and accounting treatment accorded current and deferred income tax liabilities and expenses. Topics include accounting for uncertain tax positions, accounting methods and periods (particularly in cases where the accounting and tax records differ), special elections available to taxpayers, installment reporting, inventory methods, long-term contract accounting, and cash vs. accrual reporting.
ACCT 6265 | 3 credits