MSL in Taxation

Curriculum-Master of Studies in Law in Taxation for Accountants and Financial Professionals

Degree requirements for the MSL 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 publish additional academic policies for the MSL in Taxation in our orientation documents, on course websites, and in other locations, depending on the context. For example, the career services or financial services offices may promulgate policies relevant to the work of their offices.  Rules and policies on online class attendance are typically found posted as an announcement on each course website.  Rules on examinations can be found on the website of our academic services department, and are typically collected in an guides, which are published online.  MSL students should assume that exam rules and other rules for LLM and JD students also apply to them.  For another example, the School of Law has school wide policies for: student files; class performance; freedom of the press; and disciplinary procedures.  The University also has policies and procedures developed for the entire student body, beyond the law school community. The MSL 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. If you have a question about whether a particular policy or rule applies to your situation, please contact John Stephens.

Course Selection

Aside from a course in Tax Procedure and the final project, there is no prescribed program of study for the MSL, 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.

Course descriptions can be found online here.