Taxation, MS

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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 approximately 30 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 tax research. One way to obtain a GGU MS in taxation is through our full-time cohort program, which commences in late July, enabling students to earn the MS degree in only nine months by attending intensive day classes in San Francisco. All 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 and Seattle so students can earn their degrees at their own pace. In addition, students can opt to complete the MS in taxation through our fully accredited program online.

The Tax and Accounting Career Fair is held late in September, at which public accounting firms, government agencies and corporations meet and hire Golden Gate University students. Internship opportunities may be available for eligible students for up to six units of elective credit.

Student Learning Outcomes

Graduates will 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.
Graduates will demonstrate basic knowledge and understanding of IRS practice and procedure and be able to represent a client in a tax controversy.
Graduates will demonstrate knowledge of the ethics and standards of professional responsibilities applicable to tax practitioners.

Path2CPA

The Path2CPA option makes the journey to an advanced degree quicker and less expensive. Students can earn a Master of Science in Accounting (MSA) in as little as one year after completing GGU’s Accounting, BS or Business, Accounting Concentration, BS . The Path2CPA option can also satisfy the 150-hour education requirement for CPA licensure. Pursuing this option eliminates the requirement to apply for the MSA 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 329 Tax Research and Decision Making . The graduate-level courses will be included in the unit totals and GPAs for both applicants’ undergraduate Accounting and graduate-level Taxation degree programs. Students whose average GPA in the two graduate-level courses falls below a 3.00 GPA will be conditionally admitted to the Master’s programs.

Full-Time Cohort Program Admission Requirements

Admission to the full time 9-month cohort program is selective and limited. Each application is carefully reviewed by the Bruce F. Braden School of Taxation Admission Committee which considers the following:

Academic achievement
A written statement of purpose that explains your interests, a sense of career direction, and how the MS Tax degree will benefit you
A letter of recommendation from an instructor or employer
A detailed resume reflecting education, any work experience, interests, and awards

In addition, a personal interview with the committee may be required.

Requirements for the Master of Science in Taxation

The MS degree in taxation requires completion of 30 semester units. Please refer to the Required Academic Progress and GPA Requirements for Graduation for Graduate Students.

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. Certificate and open enrollment students must meet the same standards and prerequisites that apply to degree candidates.

Business Proficiency Requirement

Students admitted to this program are required to possess an understanding of U.S. business practices equivalent to BUS 201 Economic and Regulatory Essentials of U.S. Business . This requirement must be completed in your first term, and you must have completed this requirement no later than your first nine units at GGU. A grade of C- or better is required for BUS 201 . However, graduate students must maintain a 3.00 (B) cumulative grade point average to remain in good standing.

Graduate Writing Proficiency Requirement

Students admitted to the master of science in taxation program must meet the graduate writing proficiency requirement within the first nine units of the program by successfully passing the Graduate Writing Proficiency Exam or by completing ENGL 201 Graduate Writing , with a grade of B or better. Students may meet this requirement by satisfying one of the screening criteria. For further information, refer to our website. https://www.ggu.edu/shared-content/enrollment/proficiency-requirements/#graduate-writing-proficiency

Advanced Program - 30 units

Core 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 329 Tax Research and Decision Making 3 unit(s)
TA 330 Property Transactions 3 unit(s)
TA 338 Tax Timing 3 unit(s)

Electives - 9 units

9 units with the TA prefix not a part of the program’s core course requirements. It is highly recommended that students take TA 356 Choice of Entity (3) . 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.

Students may select up to three units from the following list:

ACCTG 302 Accountants Professional Responsibilities and Ethics 3 unit(s)
ACCTG 303 Sustainability for Accountants and Finance Professionals 3 unit(s)
ACCTG 304 Issues in Governmental and Not-for-Profit Accounting 3 unit(s)
ACCTG 351A Economics, Finance, and International Business for Accountants 3 unit(s)
ACCTG 351B Advanced Studies in Business Law 3 unit(s)
ACCTG 351C Communication and Analysis of Financial Information for Accountants 3 unit(s)
FI 300 Corporate Finance 3 unit(s)
FI 300A Managerial Finance 3 unit(s)
FI 305 Financial Reporting and Analysis 3 unit(s)
FI 312 Capital Budgeting and Long-Term Financing 3 unit(s)
FI 317 Mergers and Acquisitions 3 unit(s)
FI 318 Venture Capital and Start-Up Financing 3 unit(s)
FI 343 International Corporate Finance 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 Performance Management and Metrics 3 unit(s)
Alternatively, students can select up to three units of coursework from LLM Taxation or LLM Estate Planning programs.

(Note: All course prerequisites must be satisfied and tuition will be assessed on the rate applicable to the school or program that offers the course. Students interested in registering for LLM program course should seek the assistance of their advisor)

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