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Rodney P. Mock

Rodney P. Mock

Assistant Professor of Accounting/Law

E-mail: rmock@calpoly.edu
Phone: (805) 756-2730
Fax: (805) 756-1473
Office: 03-421

California Polytechnic State University
Orfalea College Of Business - Accounting Department
1 Grand Avenue
San Luis Obispo, CA 93407-0301

Education

  • University of Washington School of Law, LL.M. Taxation
  • University of Oregon School of Law, J.D.
  • University of California Davis, B.A. Summa Cum Laude
  • Portland State University, Pre Law

Publications

  • "I.R.C. 7430 Attorneys' Fees: Navigating Section 7430 and a Call for the Final Act," Fordham Journal of Corporate & Financial Law (forthcoming Spring, 2010 edition) 
  • "Beating the Dead Horse: Revisiting McDougal in Search of Substantial Authority," 63 The Tax Lawyer 3 (forthcoming Spring, 2010 edition) 
  • “The LIFO, IFRS Conversion: An Explosive Concoction,” 123 Tax Notes 741 (May 11, 2009) 
  • Using the New ‘Qualified Joint Venture’ Opportunities for Husband-and-Wife Partnerships,” 79 The CPA Journal 44 (February, 2009) 
  • “Permanently Reinvested Earnings: Priceless,” 121 Tax Notes 835 (November 17, 2008) (recently cited in the Congressional Research Service Report for Congress, “Tax Havens: International Tax Avoidance and Evasion,” dated July 9, 2009; Congressional Research Service Report for Congress, “Tax Cuts on Repatriated Earnings as Economic Stimulus: An Economic Analysis,” dated February 11, 2009; and the Center on Budget and Policy Priorities, Special Series: Economic Recovery Watch, “Proposed Tax Break for Multinationals Would be Poor Stimulus,” dated January 23, 2009)

Teaching Specializations

  • Advanced Taxation of Flow-Through Entities (GSA 549)
  • Taxation of Corporations and Partnerships (BUS 417, GSA 540)
  • Federal Taxation of Estates, Trusts and Gifts (GSA 536)
  • Tax Research and Administrative Procedures (GSA S546)

Professional Experience

  • Assistant Professor, California Polytechnic State University (SLO, CA)
  • Associate Attorney, Merrill-O'Sullivan, LLP (Bend, OR)
  • Summer Associate, Speer, Hoyt et. al., P.C. (Eugene, OR)
  • Location Manager/Assistant Location Manager, Nickelodeon - Lynch Entertainment (LA, CA)

Community Involvement

  • 2005 - 2008 Committee Member, COCC Foundation Investment Committee, Bend, OR
  • 2005 - 2007 Board Director, The Center Foundation, Bend, OR
  • 2005 - 2007 Land Use Chair, Awbrey Butte Neighborhood Association Bend, OR

Professional Certification

  • 2003 - Present Member, Oregon State Bar Association

Awards and Grants

  • KPMG Outstanding Educator Award (2009)
  • Cal Poly State Faculty Support Grant (2009)