University of San Francisco Master of Legal Studies in Taxation (MLST) in 2027

You don't need a law degree for the University of San Francisco's Master of Legal Studies in Taxation (MLST): it's 24 units, fully online, built for accountants, finance professionals and other bachelor's degree holders who want to learn tax law next to practicing lawyers.

Many people who work with taxes every day never went to law school. This program is written for them. The MLST is for non-lawyers, meaning students with a bachelor's degree who are interested in taxation or accounting, and it sits inside the same Graduate Tax Program at the University of San Francisco School of Law as the Master of Laws (LL.M.)

in Taxation. You attend courses alongside the LL.M. students, so your classmates include attorneys. Every course is offered online in an asynchronous format. On a weekly basis you can work directly with professors and collaborate with other students. Each term is a condensed seven weeks, and you may start in the spring, summer or fall.

The MLST gives you formal tax law training without a law degree. You can add it to tax work you already do, or use it to start a career in taxation. The school says graduates are prepared for roles in private practice, in-house, government agencies and the tax departments of businesses across industries.

The school reports that more than 90 percent of MLST graduates have jobs secured by the time they complete their degree. Your instructors include full-time tax professors who co-authored leading casebooks and treatises, along with practitioners from the IRS, international law firms and accounting firms.

One adjunct is an acting director in the IRS Large Business and International Division, and another leads a state and local tax practice at Andersen Tax. To apply, you'll need a bachelor's degree by the time classes begin, plus a resume, a personal statement on your interest in tax law, two letters of recommendation and your transcripts.

Where this degree can lead: Masters in Taxation Jobs.

Who It Fits

• Accountants who want tax law depth: the school says accounting and finance professionals study tax law alongside practicing lawyers.
• Bachelor's degree holders without a Juris Doctor (J.D.): the program is designed for non-lawyers who are interested in taxation or accounting.
• Professionals who need flexibility: an alumna said she was grateful to earn her MLST online because the flexibility was invaluable.
• People who want a credential that stands out: an accountant with the degree says it gives her an edge over other accountants.
• Career changers heading into tax: the school says the MLST prepares you to launch a career in taxation, and work experience isn't required for admission.

Legal Principles of Federal Income Taxation is a three-unit course that is required for MLST students. It's a problem-oriented introduction that teaches you to work with the Internal Revenue Code and tax policy, through gross income, exclusions, deductions, assignment of income, capital gains and losses, and income tax accounting.

From there you add the courses the school lists for the program, which include Federal Taxation of Property Dispositions, Corporate Taxation, Partnership Tax, Graduate Estate Planning, Transfer Pricing, and State and Local Taxation. Foreign Taxation I introduces cross-border rules such as the foreign tax credit and the exclusion for certain taxpayers living and working abroad.

Tax Research and Applied AI shows you how to build a structured research process using statutes, regulations, administrative guidance and case law. Federal Tax Procedure and Professional Responsibility covers civil penalties, the ruling process, tax collection and the ethics of tax practice.

Courses the School Names

• Tax Research & Applied AI
• Federal Taxation of Property Dispositions
• Federal Tax Procedure/Professional Responsibility
• Legal Principles of Federal Income Taxation
• Corporate Taxation
• Partnership Tax
• Graduate Estate Planning
• Transfer Pricing
• State and Local Taxation

Standout Features

• Accounting and finance professionals study tax law alongside practicing lawyers and law students
• Andersen employees may enroll at the firm's expense through a long-standing partnership
• Automatic consideration for merit scholarships
• Begin in spring, summer or fall and take as many or as few classes as you wish each semester
• More than 90 percent of MLST graduates have jobs secured by the time they complete their degree
• Seven-week semesters avoid the U.S. tax busy season

The degree is 24 units. The school says most students take two courses per semester and graduate in two years. Each seven-week semester avoids the busy tax season: fall classes start after the October 15 filing deadline, spring classes end in the first week of March, and summer courses are offered in June and July.

You can start in any of those three semesters and take as many or as few classes as you wish. If you've already completed a specialized introductory course in tax law as part of a J.D., up to 12 of those credits can transfer, which could cut the time to your degree.

The MLST is priced at $1,905 per unit for 2026-27, according to the school's tuition page. The school also says students in the taxation programs pay no additional fees, and Andersen employees may enroll at the firm's expense through a long-standing partnership.

You're billed per unit, which lets you pay as you go without a minimum each year or semester. The program also gives automatic consideration for merit scholarships, so there's no separate scholarship form to fill out.

24 credits at $1,905 a credit comes to $45,720 in tuition, before fees.

Everything runs online and asynchronous, so you can work through lectures and assignments when your schedule allows. Each week you also have the chance to work with your professors and other students directly. A dedicated academic advisor helps you choose courses and plan professional development.

If you want fieldwork, the school lists the Tax Appeals Assistance Program as well as private sector and government externships. Through the state program you represent clients in California income tax disputes with the Franchise Tax Board, under attorneys from its Taxpayer Rights Advocate's Office.

The federal practicum has you assist clients in income and payroll tax controversies before the Internal Revenue Service (IRS).

The full rubric is on the methodology page.

An MLST alumna quoted by the school said she was grateful to earn the degree online because the flexibility was invaluable. An accountant with the degree said her master's in tax law gives her an edge over other accountants and shows she has the knowledge to give valuable advice.

Andersen's chairman and chief executive, whose firm sends employees to the school's graduate tax programs, called the Graduate Tax program a vital component in developing its people. The school says LL.M. candidates and Andersen's managers and associates learn alongside MLST candidates. U.S. News ranked the law school 23rd among law schools with graduate tax programs in 2026-27, according to a TaxProf Blog table.

• Which courses beyond Legal Principles of Federal Income Taxation do MLST students usually take first?
• What does a specialized introductory tax course need to cover for 12 J.D. credits to transfer?
• How do the private sector and government externships work for someone with a full-time job?
• How much merit scholarship have recent MLST admits received against the posted unit rate?
• Can I talk with an MLST graduate who works in a role like the one I want?

A private Jesuit university in San Francisco, California. Its School of Law runs the Graduate Tax Program, scheduled around the U.S. tax busy season.

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