Taxation, MS

Program Information

The Master of Science in Taxation degree program at Golden Gate University is one of the finest tax programs in the nation. Our curriculum consists of courses covering general and specialized tax subjects such as estate and gift tax, partnerships, C corporations, LLCs and S corporations, California and multi-state tax, international tax, retirement plans, tax issues for individuals, and practical courses that bring together technology, data analytics, automation and taxation.

One way to obtain a GGU MS in Taxation is through our accelerated full-time program enabling students to earn the MS degree in one year by attending intensive classes with our nationally recognized faculty. All of our classes are taught by expert tax accountants and tax lawyers. The program typically culminates with a tax-season internship for eligible students. For those who prefer to study part time, GGU offers convenient evening classes in San Francisco, web-conference (live classroom interaction), and asynchronous online classes so students can earn their degree with a delivery mode that suits their learning style. In addition, students can opt to complete the MS in Taxation fully online and in classes that run outside of the fall and spring tax busy seasons.

GGU hosts many recruitment events, guest speakers, and conferences throughout the year. The Tax and Accounting Career Fair is held late in September, at which public accounting firms, government agencies and corporations meet and hire GGU students. Internship opportunities may be available for eligible students for up to six units of elective credit.

Student Learning Outcomes

Graduates of the Master of Science in Taxation program will possess the skills and knowledge to:

Demonstrate the ability to identify tax issues, determine the applicable relevant primary authority, analyze relevant primary authority and apply the authorities to reach well-reasoned oral or written conclusions.
Demonstrate technical tax knowledge in the areas of individual, corporate and partnership taxation.
Demonstrate basic knowledge and understanding of IRS practice and procedure and be able to represent a client in a tax controversy.
Demonstrate knowledge of the ethics and standards of professional responsibilities applicable to tax practitioners.

Path2CPA

The undergraduate Path2CPA option makes the journey to an advanced degree quicker and less expensive. Students can earn a Master of Science in Taxation (MST) in as little as one year after completing GGU’s BS in Accounting . The Path2CPA option can also satisfy the 150-hour education requirement for CPA licensure. Pursuing this option eliminates the requirement to apply for the MST program and no GMAT/GRE test score is required.

The Path2CPA includes the following graduate-level courses: TA 318 Advanced Federal Income Taxation and TA 329A Tax Research and Writing . The graduate-level courses will be included in the unit totals and GPAs for both applicants’ undergraduate Accounting and graduate Taxation degree programs. Students whose average GPA in these two graduate courses falls below a 3.00 GPA will be conditionally admitted to the Master’s programs.

Admission Requirements

All Applicants

All applicants should have earned an undergraduate degree from an accredited institution with at least a 3.00 grade-point average (GPA). 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.

Requirements for the Master of Science in Taxation

The Master of Science in Taxation requires completion of 30 units in the graduate program with a cumulative grade-point average of 3.00 or better in courses taken at Golden Gate University that are applicable to the program’s requirements. Courses listed carry three semester units of credit unless otherwise noted. For further information regarding graduation requirements, see Academic Requirements for Graduate Programs .

Graduate Writing Proficiency Requirement

Students are expected to possess proficiency in writing to ensure they can be successful in their course of study. Students may meet this requirement by satisfying one of the screening criteria listed under the Graduate Writing Proficiency Requirement .

Academic Program - 30 units

Required Courses - 21 units

TA 318 Advanced Federal Income Taxation 3 unit(s)
TA 319 Federal Tax Procedure 3 unit(s)
TA 322A Federal Income Taxation of Corporations and Shareholders I 3 unit(s)
TA 328 Federal Income Taxation of Partners and Partnerships 3 unit(s)
TA 329A Tax Research and Writing 1 unit(s) *
TA 329B Advanced Tax Research and Writing 2 unit(s) *
TA 330 Property Transactions 3 unit(s)
TA 338 Tax Timing 3 unit(s)
*Students may take TA 329 in lieu of these two courses with the permission of the dean.

Elective Courses - 9 units

Select 9 units of coursework with the TA prefix that are not a part of the program’s core course requirements. The elective courses cover topics in data analytics, state, international, and estate taxation. The following is a selection of the elective courses offered:

If eligible, students may take TA 398 Internship: Taxation (3-6) . Up to 6 units of course credit may be obtained through internship experience. Eligibility is determined by the Bruce F. Braden School of Taxation. Please see Internship Eligibility for more information.

As an alternative to taking only taxation electives, students have the option to select up to three of their elective units from the following list:

ACCTG 302 Accountants Professional Responsibilities and Ethics 3 unit(s)
ACCTG 351C Analysis of Financial Information for Accountants 3 unit(s)
ACCTG 377 Financial Accounting and Reporting 3 unit(s)
ACCTG 378 Business Environments and Concepts 3 unit(s)
ACCTG 379 Accounting and Tax Regulations 3 unit(s)
ACCTG 380 Auditing and Attestation 3 unit(s)
FI 300 Corporate Finance 3 unit(s)
FI 307 Financial Modeling 3 unit(s)
FI 312 Capital Budgeting and Long-Term Financing 3 unit(s)
FI 318 Venture Capital and Start-Up Financing 3 unit(s)
FI 346 Derivative Markets 3 unit(s)
FI 348 Fixed Income Analysis 3 unit(s)
MSBA 300 Foundations of Business Analytics 3 unit(s)
MSBA 301 Enterprise Data and Performance Management 3 unit(s)
Alternatively, students can select up to three units of coursework from the LLM Taxation or LLM Estate Planning programs. (Note: All course prerequisites must be satisfied and tuition will be assessed at the rate applicable to the school or program that offers the course. Students interested in registering for a LLM program course should seek the assistance of their advisor.)

Students transferring credit from accredited law schools, colleges, and universities may be granted up to 6 units of credit toward the Master of Science in Taxation requirements for graduate tax courses successfully completed at those institutions.