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Download Doctorate Tax Bulletin (PDF)
Students may enroll at any time of the year. Only the following persons may be formally admitted into the doctorate program in taxation:
- Successfully pass a qualifying examination. The examination must be proctored, and administered in the student's home-town and place of his/her choice. The exam is open book and the student has three hours to complete it. The exam will cover the core topics (which correspond to the School’s following courses, as further defined in the Doctorate Degree in Taxation Bulletin, DVD Course Offerings):
- 601 – Taxation of Individuals
- 602 – Business Expenses Deductions and Credits
- 603 – Tax Accounting
- 604 – Partnerships and LLCs
- 605 – Corporations and Shareholders.
Although the exam is open-book, the student may not communicate with any individuals regarding the exam questions after starting the exam. A copy of detailed instructions for the Final Comprehensive Examination will be sent to the student in a Pre-graduation Packet as well as in an e-mail as they are rapping up their final courses. The student should review the instructions carefully.
- Previously earned a LL.M – Taxation; Master’s of Science or Master’s of Accountancy with an emphasis in Taxation (no less than 24 semester units);
- Licensed Attorneys at Law, Certified Public Accountants, Certified General Accountants, Certified Management Accountants, Chartered Accountants, licensed Public Accountants, Enrolled Agents, Tax Court Practitioners, or the like, who have a Master’s Degree, or
- Persons holding a Master’s Degree or its equivalent from a non-English speaking college (see Admission Requirements for Non-English Degrees) which degree is in a subject area considered to be sufficiently preparatory for doctorate-level studies (i.e., Business Administration, Finance, Investments, Banking, International Relations, Commerce, Government Studies, Public Administration, Economics, or the like), or
- Students will be expected to adhere to the Washington Institute for Graduate Studies Honor Code:
I pledge to strictly adhere to the following conditions:
- I will not divulge my username or password to anyone.
- I, and only I, will post answers to course assignments using my username and password.
- I, and only I, will take the on-line exams using my username and password.
- I understand that the on-line exams are open-book (notes from video lectures are allowed, too). However, I will not obtain the assistance of others (coaching, advising, suggesting) while taking the exams.
- I will not divulge the content of the on-line exams to any other person, whether enrolled in the program or not.
- I will report any violations of this honor code to the School’s administration.
I understand the violation of this honor code will constitute a violation of the Washington Institute for Graduate Studies, Inc., Honor Code and I may be subject to dismissal.
ADMISSION REQUIREMENTS – NON-ENGLISH DEGREES
Applicants with a non-English degree must provide a certified English translation of the degree and the degree must be equivalent to a master’s degree that follows our admission requirements. In addition, applicants whose native language is not English and who have not earned a degree from an institution where English is the principal language of instruction must have received a minimum score of 620 on the Test of English as a Foreign Language (TOEFL) or 875 on Test of English for International Communication (TOEIC) OR must be a citizen of the U.S. and have been employed in a tax related field for a minimum of five years. Verification of citizenship and employment must be submitted.
