University of Arkansas at Little Rock

Dr. Oliva is the Chair of Accounting

Contact Information

Email	rroliva@ualr.edu
Office Phone	(501) 569-3352
Office Fax	(501) 683-7021
Location	RBUS 211

Education

• Ph.D in Public Administration (1993): School of Policy and Management, Florida International University
• LL.M in Taxation (1983): University of San Diego School of Law
• J.D. (1980): Whittier College School of Law

Courses

• Graduate - Tax Research; Corporate Tax; Federal Practice and Procedure; International Tax State and Local Taxation; Tax Strategies for Business Decisions; Law and Ethics (EMBA)
• Undergraduate - Tax Research; Federal Taxation 1 and 2; Principles of Accounting 1; Accounting Issues (Ethical): Business Law 1 and 2

Research Interests

• Areas: Corporate taxation; international taxation; tax procedure 
• Most recent publications: (2004) The CPA-Client Privilege Under I.R.C. Sec. 7525: The Elusive Definition Of “Tax Advice”. The American Taxation Association’s Journal of Legal Tax Research; (2004) Extending The Attorney-Client Confidentiality Privilege Common Law Doctri8ne To CPAs Under I.R.C. Sec. 7525. Taxes, Commerce Clearing House.

Professional Memberships

• CPA (Florida)
• Attorney-at-law (Florida inactive)
• Attorney-at-law (California inactive)