The Center for Tax Law & Employee Benefits
Enhance Your Marketability with an MS in Tax Law
In fall 2005, we began offering a Master of Science (MS) in Tax Law to enhance the marketability of non-lawyer professionals, including accountants, personal financial advisors, financial planners, estate planners, and others working in the field of tax law. While you will not be able to practice law upon graduation, the MS program will open the door to lucrative opportunities previously unavailable to you.
We take pride in the depth and breadth of the materials covered in our curriculum. As a result of the continuous input from our faculty and advisory board, our curriculum remains timely, focused, and relevant to the field of tax law. As an MS candidate, our transactional approach to tax law will help you develop an impressive knowledge of taxation, as well as new skills to enable you to think analytically and critically in this ever-changing field.
As a result of continuous input from our faculty and advisory board, our focused, relevant curriculum emphasizes the identification of issues and problems, and instills the ability to apply the law creatively to meet the client's goals. Courses are taught by experiences tax practitioners who are engaged in the cutting-edge aspects of their specific fields of tax law expertise, as well as current and former members of the IRS's Office of Chief Counsel.
Requirements
MS in Tax Law candidates must have five years of previous tax experience, and must complete 24 credit hours in order to earn their degree. In addition to required courses, candidates must complete three introductory law courses (see below). Thereafter, candidates pursuing the degree will select elective courses from the same offerings available to attorneys seeking their LLM in Employee Benefits. Additionally, you must present at least one publishable academic research paper to the program director before graduation. (We will assist you in getting your article published in legal and employee benefits journals.)
To accommodate the diverse needs and experiences of degree candidates, the program may be pursued full-time and completed over two semesters or completed part-time in less than five years. Classes are held in the late afternoon and evenings, and on Saturdays. One-week accelerated courses are also offered during the summer.
Proposed Schedule
| Summer Session |
|---|
| Corporate Taxation: A Survey (2 Credits) |
| Year One, First Semester |
| Introduction to Legal Analysis (1) |
| Substantive Law Overview (2) |
| Advanced Federal Income Tax (3) |
| Year One, Second Semester |
| Tax/Employee Benefits Research (2) |
| Tax Law Electives (4) |
| Year Two, First Semester |
| Wealth Transfer Taxation I (2) |
| Tax Accounting (2) |
| Tax Law Electives (2) |
| Year Two, Second Semester |
| Tax Law Electives (4) |
This proposed schedule is based on a two-year degree track. The MS in Tax Law can be completed in one year.
Curriculum
- » Tax Accounting (TX 301, 2 Credits)
- » Introduction to Legal Analysis (TX 303, 1 Credit)
- » Substantive Law Overview (TX 304, 2 Credits)
- » Advanced Federal Income Tax (TX 340, 3 Credits)
- » Corporate Taxation I (TX 350, 3 Credits)*
- » Corporate Taxation II (TX 351, 3 Credits)*
- » Wealth Transfer Taxation I (TX 370, 2 Credits)
- » Tax/Employee Benefits Research (TX 333, 2 Credits)
*Students are required to take only one of these courses.
- » Asset Protection Planning (TX 389, 2 Credits)
- » Business Practices for Tax Lawyers (TX 330, 2 Credits)
- » Charitable Contributions (TX 375, 2 Credits)
- » Civil & Criminal Tax Procedure (TX 392, 2 Credits)
- » Compensation Law: Taxation & Other Legal Issues (EB 344, 3 Credits)
- » Estate & Trust Administration & Post-Mortem Planning (TX 374, 2 Credits)
- » Estate Planning I (TX 371, 2 Credits)
- » Estate Planning II (TX 373, 2 Credits)
- » Estate Planning with Insurance Products (TX 336, 2 Credits)
- » Graduate Seminar (TX 324, 2 Credits)
- » Income Taxation of Estates and Trusts (TX 372, 2 Credits)
- » Independent Study (TX 398, 1-3 Credits)
- » Partnership Taxation (TX 380, 2 Credits)
- » Personal Financial Planning (TX 335, 2 Credits)
- » State & Local Taxes (TX 385, 2 Credits)
- » State & Local Real Estate Taxation (TX 328, 2 Credits)
- » Tax Exempt Organizations (TX 386, 2 Credits)
- » Taxation of Closely Held Businesses (TX 334, 2 Credits)
- » Taxation of Intellectual Property (TX 329, 2 Credits)
- » U.S. Taxation of International Transactions & Foreign Taxpayers (TX 387, 2 Credits)
- » Wealth Transfer Taxation II (TX 368, 1 Credits)
- » Externship or Practicum (TX 395, 3-4 Credits)
Please review each course description to determine what prerequisites apply.


