Degree requirements for the M.S.L. in Taxation:
-Students who have previously earned a master’s degree must complete 24 credits of online tax coursework. Students who have not previously earned an accredited master’s degree must take 30 credits of online coursework.
-Students must take the required one credit course, “Survey of Tax Procedure.”
-Students must complete a final project which will consist of drafting a memorandum to a fictional client in response to one of a series of hypothetical fact patterns. Students will choose one of several different tax subject areas (e.g., business taxation, international taxation, estate planning or tax controversy).
-Students must complete all coursework within a five year period of study.
-Students must earn a Pass or High Pass in all courses which are counted towards the degrees requirements.
We will soon publish a more complete guide to academic policies and requirements for the M.S.L. in Taxation that will govern rules and policies on online class attendance, the grading system, examinations and the School of Law Policies and Procedures for: student files; class performance; freedom of the press; and disciplinary procedures along with the University and Federal policies and procedures for the entire student body. The M.S.L. program is somewhat unique in relation to many of our other programs in that it consists entirely of online courses, and does not feature any on campus coursework.
Aside from a course in Tax Procedure and the final project, there is no prescribed program of study for the M.S.L., and students may select from a broad range of online courses. Part-time students often begin their studies with any of the following courses: Corporate Tax 1; Multistate Taxation: Income Taxation; Multistate Taxation: Sales and Gross Receipts Taxation; Survey of Tax Procedure; Tax Policy.
Tentative Spring 2014 M.S.L. in Taxation Online Course List
Course descriptions can be found online here.
Accounting for Tax Consequences (Professor David Spencer)
Corporate Tax I (Professor Len Schmolka)
Corporate Tax II (Professor Joshua Blank)
Corporate Tax II Professor Len Schmolka)
Estate and Gift Tax (Professor Mitchell Gans)
Estate Planning (Professors T. Randolph Harris / Barbara Sloan)
Income Taxation of Trusts & Estates II (Professors Amy Heller / Kim Baptiste)
International Tax I (Professor Victor Zonana)
International Tax II (Professor Victor Zonana)
International Tax III (Professor Victor Zonana)
Multistate: Income Taxation (Professor Richard Pomp)
Multistate: Sales and Gross Receipts Taxation (Professor Richard Pomp)
Partnership Taxation (Professor Len Schmolka)
State Tax of Native Americans (Professor Richard Pomp)
Survey of Tax Procedure (Professor Joshua Blank)
Tax Aspects of Charitable Giving (Professor Jill Manny)
Tax Deals (Professor Sarah Lawsky)
Tax-Exempt Organizations (Professor Jill Manny)
Tax Policy (Professor Sarah Lawsky)
Taxation of Executive Compensation (Professor Arthur Kohn)
Taxation of Financial Instruments (Professor Thomas Humphreys)
Taxation of Mergers and Acquisitions (Professors Len Schmolka / Ken Heitner)
Taxation of Sub-Chapter S Corporations (Professor Sarah Lawsky)