Program Overview

Program: Taxation, M.S.

The Master of Science 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.

Program Description

This program is available through self-support (funded entirely by student fees and offered in a cohort format) in partnership between one of the CSUN academic colleges and The Tseng College.

Admission Requirements

• Applicants must meet the requirements of the university as listed in this catalog.
• Applicants must have successfully completed an introduction to federal income taxation course and an introduction to financial accounting course.
• Applicants must submit two letters of recommendation from supervisors or professors, as well as a current resume.
• The GMAT is not required for applicants with a cumulative undergraduate GPA of 3.0 or higher.
• CPA designation, Enrolled Agent credentials, or 4 years of professional tax work experience may substitute for the GMAT for candidates with a minimum cumulative undergraduate GPA of 2.5 but lower than 3.0.

Classification Requirements

• Applicants who are admitted to the M.S. in Taxation program are admitted as either a conditionally classified graduate student or a classified graduate student.
• Students must obtain the designation of classified graduate student before completing 12 units of postgraduate work.
• To be designated as a classified graduate student, students with an overall GPA below 3.0 in their undergraduate degree must satisfy one of the following requirements:
  • Passed the CPA exam.
  • Passed the Enrolled Agent exam.
  • Have at least 4 years of tax work experience.
  • Scored at or above the 50th percentile on the Verbal or Quantitative section of the GMAT or GRE.

Course Requirements

Core Skills (3 units)

• ACCT 509 Tax Ethics, Research and Communication (3)

Core Knowledge (24 units)

These eight courses provide 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 and oral communication skills, as well as ethics and professional responsibility.

Foundational Knowledge (15 units)

• Students must take all of the following five courses:
  • ACCT 520 Income Tax Concepts and Their Business Applications (3)
  • ACCT 629 Income Taxation of Corporations and Shareholders I (3)
  • ACCT 633 Income Taxation of Partnerships (3)
  • ACCT 640 Accounting Methods and Periods (3)
  • ACCT 645 Federal Tax Procedure (3)

Fields of Specializations (9 units)

• Students must take a cluster of three specialized topic courses.
• Clusters may vary from cohort to cohort.
• Specialized topic courses include the following:
  • ACCT 631 Income Taxation of Corporations and Shareholders II (3)
  • ACCT 635 Income Taxation of Estates and Trusts (3)
  • ACCT 637 Taxation of Foreign Transactions and Taxpayers (3)
  • ACCT 655 Real Estate Taxation (3)
  • ACCT 661 State and Local Taxes (3)
  • ACCT 668 Selected Topics in Taxation (3)

Tax Planning Focus (2 units)

• ACCT 650 Contemporary Tax Planning Issues Seminar (2)

Culminating Experience (1 unit)

As part of their culminating experience, students have five options:

• Serving in the Bookstein Low Income Taxpayer Clinic as a Clinician
• Conducting educational workshops in the community on federal tax law issues affecting low-income taxpayers
• Editing and writing a manuscript for the Tax Development Journal
• Serving as a tax preparer or as a supervisor in the CSUN VITA Clinic
• Solving and presenting a complex hypothetical tax problem
• ACCT 697TX Directed Comprehensive Studies in Taxation (1)

Total Units Required for the M.S. Degree: 30

Program Learning Outcomes

Students receiving a Master of Science in Taxation will be able to:

• Apply their conceptual understanding of tax to both structured and unstructured problems.
• Effectively communicate their analysis of complex taxation problems in writing.
• Research tax literature for both structured and unstructured problems.
• Apply critical-thinking skills when analyzing and solving tax problems.
• Recognize and analyze ethical and professional responsibility issues in the tax practice.
• Conduct analytical review of tax returns.