Because the IRS has the right to audit tax returns to ensure that everyone is paying the taxes that are due, Congress instituted what is known as the IRS statutes of limitations. This means there is a deadline for the IRS on how long they can assess additional taxes and penalties once a return is due or filed, whichever is later.
Board Designated Tuition for Graduate students is $177.79 per credit hour. Additionally, graduate students are also charged Board Authorized Tuition of $50.00 per credit hour and Board Designated Graduate Tuition of $25.00 per credit hour.
A $105 Document Fee (formerly known as Transcript Fee) will be charged during all students' first semester of enrollment at Columbia University. New students in the MPA-DP program are charged an additional $1,000 in their first term of enrollment, which contributes to the cost of the 12 week summer professional field placement, one week Getting Started Program, and 3 day MPA-DP retreat. The total cost of attendance includes both direct and indirect costs. Direct costs are those charged by Columbia University. The tuition and fees indicated above are for the stated year only.