Portland-State-University 2019-2020 Bulletin

Master of Taxation (MT)

The Master of Taxation (MT) provides the specialized tax knowledge and skills required to start or advance a career as a tax professional. The foundation of the curriculum is the immersion of students in primary source authority, such as the Internal Revenue Code, Treasury regulations, and judicial and administrative authority. Skill development is focused on strengthening analytical, research, and written and oral communication skills. The program is designed to develop the tax expertise of a wide range of students, including current undergraduate accounting majors with a 3.0 or higher GPA in their upper division accounting courses, bachelor degree holders outside of accounting that complete a specified set of upper division accounting courses with a 3.0 or higher GPA, bachelor degree holders in accounting currently employed in a tax-related field, and holders of a J.D. 

The MT is a 45-credit-hour program, with cohorts starting in Summer term, which can be completed over 12 months (full-time) or 24 months (part-time). The program is a hybrid of in-class and online content: each course begins with a live on-campus class on a weekend at the start of each term and continues online thereafter, with both synchronous and asynchronous interactions among faculty and students. Faculty for the MT program are drawn from Portland State University and both local and nationally recognized professionals with expertise in specialized areas of taxation.

Required Taxation Core Courses*

The MT program requires a minimum of 45 credits.

MTax 525Tax Research and Writing

4

MTax 526Tax Accounting Methods and Periods

4

MTax 527Corporate Taxation I

4

MTax 528Corporate Taxation II

4

MTax 530Taxation of Property Transactions

2

MTax 531Pass-through Entities I

4

MTax 532Pass-through Entities II

2

MTax 533Financial Accounting for Income Taxes

4

MTax 537Tax Case Capstone

3

MTax 544Professional Practices Seminar

2

Subtotal: 33 Credits


Tax Electives*

Students will complete twelve credits from the following courses:
MTax 535State and Local Taxation

4

MTax 536International Taxation

4

MTax 539Taxation of Estates, Gifts, and Trusts

4

MTax 540Practicum/Internship

4

Actg 553Financial Statement Analysis

4

Subtotal: 12 Credits

*During the 2018-19 academic year, some of the above course names will change. Please refer to the PSU's Banweb for information on courses offered during a particular term.