Roger W. Dorsey

Associate Professor of Accounting

Photograph of Roger W. Dorsey

Contact Information

Email
rwdorsey@ualr.edu
Phone
501-916-6736
Location
Reynolds Building 372

Education

LL.M in Taxation Taxation University of Florida Law School
BBA Computer Information Systems University of Arkansas at Little Rock
BS Accounting University of Arkansas at Little Rock
JD Law William and Mary Law School
BA Sociology Hendrix College

Publications

Dorsey, R. W., Prewett, K., & Kumar, G. (2020, August). Reprint--IRS Issues New Guidance on Tax Treatment of Cryptocurrencies. Estate Planning, 47(8), 27-33.
Dorsey, R. W., Prewett, K., & Kumar, G. (2020, May). IRS Updates Guidance on Tax Treatment of Cryptocurrencies. Practical Tax Strategies, 101(6), 13-19.
Prewett, K., Dorsey, R. W., & Kumar, G. (2019, July). A Primer on Taxation of Investment in Cryptocurrencies. Journal of Taxation of Investments, 36(4), 3-16.
Dorsey, R. W., & Funk, M. F. (2018, October). OIRA Review of Tax Regulations and the Continuing Demise of "Tax Exceptionalism" in Administrative Law. Practical Tax Strategies, 101(4), 8-14.
Dorsey, R. W., & Kisska-Schulze, K. (2018, June). Indexing Capital Gains for Inflation: Can "Phase Two" of Tax Reform Be Accomplished by Regulations? Journal of Taxation, 128(6), 33-37.
Dorsey, R. W. (2017, January). 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., & Hamm, J. L. (2016, February). The Simple Agreement for Future Equity(SAFE): Advantages, Disadvantages and Tax Treatment. TAXES - The Tax Magazine, 94(2), 53-58.
Dorsey, R. W. (2015, July). King v. Burwell and Judicial Deference to IRS Regulations. Taxes - The Tax Magazine, 93(7), p. 37-42.
Dorsey, R. W. (2015, July). Circular 230 Under Attack: District Court Strikes Down Restriction on CPA Contingent Fees. Practical Tax Strategies, 95(1), pp. 308-313.
Dorsey, R. W. (2015, January). AICPA Sues to Stop IRS's "Voluntary" Tax Preparer Certification Program. Taxes - The Tax Magazine, 93(1), 23-28 and 50-51.

Teaching

2021 UALR Fall

Acct Information Systems (ACCT3341)
Sections
ACCT3341-991
ACCT3341-9U1
Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-9W1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2021 UALR Spring

Acct Information Systems (ACCT3341)
Sections
ACCT3341-991
ACCT3341-9U1
Acct for Decision Making (ACCT7304)
Section
ACCT7304-9W1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2021 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-992
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2020 UALR Fall

Acct Information Systems (ACCT3341)
Sections
ACCT3341-991
ACCT3341-9U1
Acct for Decision Making (ACCT7304)
Section
ACCT7304-9H1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2020 UALR Spring

Acct Information Systems (ACCT3341)
Sections
ACCT3341-991
ACCT3341-9U1
Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1

2020 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-990
ACCT4381-9U0
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-990

2019 UALR Fall

Accounting Methods & Reports (ACCT7100)
Section
ACCT7100-011
Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1

2019 UALR Spring

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2019 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-990
ACCT4381-9U0
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-990

2018 UALR Fall

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-9H1
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1

2018 UALR Spring

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-991
ACCT4381-9U1
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2018 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Legal/Regulatory/Ethical Law (ACCT4381)
Sections
ACCT4381-990
ACCT4381-9U0
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-990

2017 UALR Fall

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
ACCT7304-9H1
Federal Taxation I (ACCT3321)
Sections
ACCT3321-991
ACCT3321-9U1

2017 UALR Spring

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-002
Federal Taxation I (ACCT3321)
Section
ACCT3321-991
Legal/Regulatory/Ethical Law (ACCT4381)
Section
ACCT4381-991
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2017 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Legal/Regulatory/Ethical Law (ACCT4381)
Section
ACCT4381-990
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-990

2016 UALR Fall

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
ACCT7304-9H1
Legal/Regulatory/Ethical Law (ACCT4381)
Section
ACCT4381-991
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2016 UALR Spring

Acct for Decision Making (ACCT7304)
Sections
ACCT7304-001
ACCT7304-011
Inter Financial Acct I (ACCT3311)
Section
ACCT3311-991
Legal/Regulatory/Ethical Law (ACCT4381)
Section
ACCT4381-991
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-991

2016 UALR Summer

Acct for Decision Making (ACCT7304)
Section
ACCT7304-991
Legal/Regulatory/Ethical Law (ACCT4381)
Section
ACCT4381-990
Legal/Regulatory/Ethical Law (ACCT5381)
Section
ACCT5381-990