Taxation, M.Tx.

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Return to: School of Accountancy

Lynn Comer Jones, Program Director, 404-413-7205, lcjones@gsu.edu

The Master of Taxation program offers a variety of courses that provide students with a meaningful opportunity to develop the technical, analytical, and research skills needed for tax practice. The Master of Taxation Program is an academically rigorous program taught fully online by School of Accountancy faculty in the J. Mack Robinson College of Business. Students begin the program in the Fall semester and complete the program in either 16 months or two years. Classes meet once a week and are offered from either 4:30 pm to 7:00 pm or 7:15 pm to 9:45 pm in Fall and Spring. Summer classes are offered two days a week.

Degree Requirements

Regulations for the Degree

The regulations, policies and procedures given in the “Master’s Enrollment” and “Master’s Programs” sections of this chapter apply to the MTx program.

Course Requirements. The course requirements for the degree of Master of Taxation and the format of the program follow:

Foundation and Prerequisite Courses.

The courses in this section are in addition to the 30 semester hours required for the MTx degree. They are assigned as part of the admissions process based on a review of each student’s transcripts. They can be exempted if equivalent course work has been previously completed with minimum grades of C-. Consult the Course Descriptions chapter for prerequisites to the graduate courses listed below. For descriptions and prerequisites of the undergraduate foundation courses, see the Course Description chapter of the Georgia State University Undergraduate Catalog. This catalog is available on the web at catalog.gsu.edu.

Accounting: Financial accounting principles ACCT 2101 or MBA 8025 or managerial accounting principles ACCT 2102 or MBA 8115 .

Taxation: ACCT 4510 Introduction to (U.S.) Federal Income Taex.

Courses in Taxation (30 Hours)

Students will take ten of the following courses, including seven required courses totaling 21 hours. In addition, students will take three other courses totaling 9 hours. Program administrators will ensure that students take the courses in the appropriate sequence, e.g., the TX 8020 and TX 8030 must be the first two courses taken if a student takes only two courses the first semester in the program.

TX 8020 - Advanced Federal Taxation 3 Credit Hours (Required courses)
TX 8030 - Tax Research 3 Credit Hours (Required courses)
TX 8040 - Tax Practice and Procedures 3 Credit Hours (Required courses)
TX 8080 - Taxation of Partnerships and Partners 3 Credit Hours (Required courses)
TX 8100 - Taxation of Property and Securities Transactions 3 Credit Hours
TX 8120 - Taxation of Corporations and Shareholders 3 Credit Hours (Required courses)
TX 8140 - Tax Aspects of Corporate Reorganizations and Liquidations 3 Credit Hours
TX 8180 - Current Topics in Taxation 3 Credit Hours
TX 8220 - Estate/Gift Taxation and Estate Planning 3 Credit Hours
TX 8270 - State and Local Taxation 3 Credit Hours
TX 8300 - International Aspects of Taxation 3 Credit Hours
TX 8320 - Accounting for Income Taxes 3 Credit Hours (Required courses)
TX 8391 - Field Study in Taxation 3 Credit Hours
TX 8510 - Issues in Individual Taxation 3 Credit Hours
TX 8670 - Tax Crimes and Forensics 3 Credit Hours
TX 8800 - Tax Analytics 3 Credit Hours

Advisement/Course Selection

Advisement/Course Selection: The MTx program coordinator and graduate academic advisor are available to students for consultation and guidance as needed. Students are encouraged to contact the coordinator and/or advisor and schedule an appointment for advisement as needed. Progress toward the degree, including clearance for graduation, will be determined by the Office of Graduate Student Services by comparing courses taken by the student with the foundation courses assigned at admission and the degree requirements stated above. It is the responsibility of the students to monitor their progress toward the degree and to determine if they have met all the requirements of the degree.

The School of Accountancy requires strict adherence to the prerequisites listed for each of its courses (see the Course Descriptions chapter of this catalog). Students enrolled in taxation courses without having completed the stated prerequisites with minimum grades of C- will be required to withdraw from the course. Please contact the School of Accountancy before registration if you have questions about course prerequisites.

Time Limit

The time limit for completing the MTx program is five years from the first semester a course is taken in the program.