Roger W. Dorsey


Dr. Dorsey is an Assistant Professor of Accounting.

Contact Information

Email rwdorsey@ualr.edu
Office Phone 501.683.7485
Office Fax 501.683.7021
Location RBUS 372

Education

  • BA Hendrix College
  • BS, BBA University of Arkansas at Little Rock
  • JD William and Mary Law School
  • LL.M (Taxation) University of Florida Law School

Professional Memberships

  • Arkansas Society of Certified Public Accountants (Taxation Committee and Public Relations Committee)
  • Certified Public Accountant, Arkansas (1996)
  • Licensed Attorney, Arkansas (1997, inactive)
  • American Accounting Association
  • American Taxation Association

Courses Taught

  • ACCT 7304 Accounting for Decision Making (MBA)
  • ACCT 3311 Intermediate Financial Accounting I
  • ACCT 7370 Estate and Gift Taxation
  • ACCT 7371 Federal Tax Accounting
  • ACCT 4323/5323 Federal Tax Research
  • ACCT 8201 Legal and Ethical Issues in Business (Executive MBA)
  • ACCT 4366/5366 Corporate Taxation
  • ACCT 4381/5381 Legal, Ethical and Regulatory Environment for Accountants
  • ACCT 3381 Advanced Business Law
  • ACCT 3321 Federal Taxation I
  • ACCT 2330 Principles of Accounting II

Peer-Reviewed Journal Articles

Dorsey, R.W. (2017). Judicial Review of Tax Regulations after King v. Burwell. Taxes – The Tax Magazine, 95(1), 55-60, 70-71.

Bell, J.R., Dorsey, R.W. and Hamm, J.L. (2016).  The Simple Agreement for Future Equity (SAFE): Advantages, Disadvantages and Tax Treatment. Taxes – The Tax Magazine, 94(2), 43-46, 58-59.

Dorsey, R.W. (2015).  King v. Burwell and Judicial Deference to IRS Regulations. ​ Taxes – The Tax Magazine, 93(7), 37-42.

Dorsey, R.W. (2015).  Circular 230 Under Attack: D.C. District Court Strikes Down Restriction on CPA Contingent Fees. ​ Practical Tax Strategies, 95(1), 308-313.

Dorsey, R.W. (2015).  AICPA Sues to Stop IRS’s ‘Voluntary’ Tax Preparer Certification Program. Taxes – The Tax Magazine, 93(1), 23-28, 50-51.

Dorsey, R.W. and Oliva, R.R. (2014).  Growing Elephants in Small Mouseholes: D.C. Circuit Strikes Down IRS Attempt to Regulate Tax Return Preparers. Taxes – The Tax Magazine, 92(7), 47-50, 63-64.

Oliva, R.R. and Dorsey, R.W. (2014).  Registered Tax Return Preparers, Circular 230 and Loving: Will the New Registration, Examination, and CPE Requirements Survive? Taxes – The Tax Magazine 92(1), 41-49 (2014).

Oliva, R.R. and Dorsey, R.W. (2013).  From Colony to Home Concrete & Supply: Is Unrecovered Basis ‘Gross Income’? Extending the Statute of Limitations on Assessment from Three Years to Six Years. Taxes – The Tax Magazine, 91(2), 49-63.

Dorsey, R.W. (2011).  Mayo and the End of ‘Tax Exceptionalism’ in Judicial Deference. Practical Tax Strategies, 87(2), 63-68.

Dorsey, R.W. (2010).  In Defense of ‘Sin Taxes’: Tax Policy, Virtue Ethics, and Behavioral Economics. Southern Law Journal, Vol. XX (1), 53-67.

Daily, C.A., Dorsey, R.W. and Kumar, G. (2010).  Readability of Tax Court Opinions. Advances in Taxation, Vol. 10, 171-183.

Oliva, R.R. and Dorsey, R.W. (2010).  Reasonable Cause Defense: Recent Cases Split on Partnership’s Use of the Reasonable Cause Defense for Underpayment (invited to submit revised and updated version of 2010 article originally published in Practical Tax Strategies). Business Entities, 12(3), 22-29, 46-47.

Oliva, R.R. and Dorsey, R.W. (2010).  Reasonable Cause Defense to Underpayment in the Partnership Context. Practical Tax Strategies, 84(3), 162-168.

Dorsey, R.W. (2009).  Should Schlude v. Commissioner Be Overturned? How Tax Jurisprudence Impacts the Rules of Tax Accounting. Southern Law Journal, Vol. XIX (1), 59-72.

Oliva, R.R. and Dorsey, R.W. (2009).  Return Preparer Sanctions: Understating Tax Can Result in Preparer’s Loss of the Right to Practice. Practical Tax Strategies, 82(6), 348-357.

Non-Peer-Reviewed Articles

“Accounting a Digital Revolution Pioneer,” Arkansas Business (October 21, 2013).

Conference Presentations

Dorsey, R.W. and Kisska-Schulze, K. (2017, September). The Viability of Tax Regulations in the Era of the Regulatory Accountability Act and the ‘Article III Renaissance’. Working paper presented at the annual meeting of the Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.

Dorsey, R.W. (2016, October). Judicial Review of Tax Regulations after King v. Burwell. Working paper presented at the annual meeting of the Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.

Dorsey, R.W. (2015, September). Taxation Issues in Information Technology. Working paper presented at the annual meeting of the Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.

Dorsey, R.W. (2014, October). An Analysis of the IRS’s Annual Filing Season Program. Working paper presented at the annual meeting of the Rocky Mountain Academy of Legal Studies in Business, Vail, Colorado.

Dorsey, R.W. (2010, March). In Defense of ‘Sin Taxes’: Tax Policy, Virtue Ethics, and Behavioral Economics. Working paper presented at the annual meeting of the Southern Academy of Legal Studies in Business, San Antonio, Texas.

Dorsey, R.W. (2009, March). Should Schlude v. Commissioner Be Overturned? How Tax Jurisprudence Impacts the Rules of Tax Accounting. Working paper presented at the annual meeting of the Southern Academy of Legal Studies in Business Annual Conference, San Antonio, Texas.