David Randall Jenkins, Ph.D. Curriculum Vitae
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1 David Randall Jenkins, Ph.D. Curriculum Vitae Education Doctor of Philosophy; University of Arizona; Tucson, Arizona; 1981; Major- Accounting, Minor-Finance; Dissertation: The Incremental Information Content of the Annual Report to Shareholders and the 10-K. Master of Accounting; University of Arizona; Tucson, Arizona; 1977; Major-Taxation. Bachelor of Science (With High Distinction); University of Arizona; Tucson, Arizona; 1975; Major Accounting; Honorary Scholastic Fraternities: Beta Alpha Psi (Accounting) and Beta Gamma Sigma (Business). Publications D. R. Jenkins, Building Prohibited Transaction Chinese Walls for Retirement Plan Investment Structures, Journal of Taxation, 123(5), November 2015, pp D. R. Jenkins, Problematic Self-Directed Retirement Plan Activities, Journal of Pension Planning & Compliance, 41(4), Winter 2016, pp D. R. Jenkins, Management and Investment Risk Diversification Indices, Employee Benefit Plan Review, 70(4), October 2015 pp D. R. Jenkins, Simple Substantial Economic Effect Regulatory Compliance, The EA Journal, September/October 2015, pp D. R. Jenkins, Section 4975(e)(2)(G) Management and Investment Risk Diversification Standards, The Journal of Taxation of Investments, 32(4), Summer 2015, pp D. R. Jenkins, Why Section 530 of the Revenue Act of 1978 Applies to the States, The Contemporary Tax Journal, 4(1), Fall 2014, pp D. R. Jenkins, Ordered Conflict Resolution, Revue Éthique et Économique, 7(1), D. R. Jenkins, Ordered Model Processes, Reference Declaration and the Economic Organization: Implications for a Balanced Scorecard Contextual Framework, Revue Éthique et Économique, 5(1), D. W. Vickrey, T. W. Foster III, and D. R. Jenkins, The Incremental Information Content of the Annual Report, Accounting and Business Research, Spring 1986, pp
2 D. W. Vickrey, T. W. Foster III, and D. R. Jenkins, Additional Evidence on the Incremental Information Content of the 10-K, The Journal of Business, Finance and Accounting, Spring 1983, pp Presented Papers D. R. Jenkins, Dura Disaggregation and Rule 201 Standards: A Primer for Forensic Accountants, University of Arizona, Masters in Tax Program, September D. R. Jenkins, Ordered Conflict Resolution, Southern Economic Association, 2006 National Meeting, Charlotte, South Carolina. Working Papers and Treatises D. R. Jenkins, Internal Revenue Service Acknowledges Involvement in Jenkins Related Judicial Martial Law Activities, IRS Office of Appeals Briefs and Decisions, August 2015., available at: Involvement_in_Jenkins_Related_Judicial_Martial_Law_Activities D. R. Jenkins, Got Your Assets Covered?, 2015, currently in peer review at a nationwide tax journal. D. R. Jenkins, Resolving the Passive Custodian Paradox, 2015, currently in peer review at a nationwide tax journal. D. R. Jenkins, Axiomatic Social Choice Theory, 2014, Unpublished Manuscript, D. R. Jenkins, Managerial Accounting Theory, 2015, Unpublished Manuscript, D. R. Jenkins, Judicial Martial Law, Tucson 2010, 657 pp, Unpublished Manuscript, D. R. Jenkins, S. J. Moddelmog, R. B. Slansky, Post-TEFRA Holding Company Strategies (JNC Business Planning Services Corporation, Tucson: 1982), TEFRA_Holding_Company_Strategies. 2
3 D. R. Jenkins, Pompeii and the Vesuvian God, 2013, Internal Revenue Service Approved Provider Continuing Education Courses The provider is Algorithm LLC (Provider No. RDAWB, which is wholly owned by the author.) D. R. Jenkins, Simple Substantial Economic Effect Regulatory Compliance, IRS Program Number RDAWB-T S. D. R. Jenkins, Simple Substantial Economic Effect Regulatory Compliance, IRS Program Number RDAWB-T O. D. R. Jenkins, Retirement Plan Management and Investment Risk Diversification Standards, IRS Program Number RDAWB-Q S. D. R. Jenkins, Retirement Plan Management and Investment Risk Diversification Standards, IRS Program Number RDAWB-Q O. D. R. Jenkins, Management and Investment Risk Diversification Indices, IRS Program Number RDAWB-Q O. D. R. Jenkins, Prohibited Transaction Chinese Walls, IRS Program Number RDAWB- Q O. D. R. Jenkins, Problematic Self-Directed Retirement Plan Activities, IRS Program Number RDAWB-Q O. Academic Blogs The following blogs are available at to wit: Resolving the Passive Custodian Paradox, 19 views as of November 16, Prohibited Transaction Chinese Walls, 77 views as of November 16, Section 4975(e)(2)(G) Management and Investment Risk Diversification Standards, 31 views as of November 16,
4 Bonus Depreciation Allowance Legislation and the CRS Report, 93 views as of November 16, Small Business Administration Approves Operating Company Bank Financing Where Self-Directed IRA Account Holder Provides Personal Guarantee, 32 views as of November 16, Judicial Martial Law, 75 views as of November 16, Avoiding Securities Law Liability Exposure When Authoring A Business Plan, 83 views as of November 16, How to Write a Tax Advisory Opinion Letter, 896 views as of November 16, Dura Loss Causation Disaggregation Theory, 158 views as of November 16, It's IRS Amnesty Time Again: The Non-Title I ERISA Plan Form 5500 Pilot Penalty Relief Program is in Full Swing, 170 views as of November 16, Weighing in on the Section 179 SUV Deduction, 77 views as of November 16, Pompeii and the Vesuvian God, 66 views as of November 16, Improving on the Balanced Scorecard's Four Perspectives, 147 views as of November 16, Market Stratification is a Marketing Plan Necessary Condition, 437 views as of November 16, Dura Disaggregation and Rule 201 Standards: A Primer for Forensic Accountants, 265 views as of November 16, Changes in Form 5498 Reporting and Foreseeable IRS Correction of Self-Directed ERISA Plan Fiduciary Abuses, 111 views as of November 16, Simple Substantial Economic Effect Regulatory Compliance, 82 views as of June 2,
5 Why Section 530 of the Revenue Act of 1978 Applies to the States, 89 views as of June 2, Academic Experience Adjunct Online Professor, Graduate Managerial Accounting, Texas A&M University- Commerce, Spring 2011 Adjunct Online Professor, Graduate International Accounting, Argosy University, Spring 2009 Instructor, Accounting & Business Management Certificate; Self-Employed; March 2008-Present. (Electronic Teaching Facility: Blackboard.) Adjunct Lecturer, University of Arizona, South; Wayne Lanning, Dean of Academic Affairs; Curriculum: Enterprise Trade and Business Control Systems; Undergraduate Course; Spring (Electronic Teaching Facility: D2L.) Visiting Assistant Professor; University of Arizona, Tucson, Arizona; Russell M. Barefield, Department Head; Curriculum: Financial Accounting and Tax Graduate and Undergraduate Courses; Assistant Professor; DePaul University, Chicago, Illinois; Belverd E. Needles, Department Head; Curriculum: Financial Accounting and Tax Graduate and Undergraduate Courses; Graduate Associate/Assistant; University of Arizona, Tucson, Arizona; Russell M. Barefield and William Barrett, Department Heads; Curriculum: Financial Accounting and Tax Undergraduate Courses; Mailing Address: 1776 South Palo Verde Avenue L13 Tucson, Arizona Home Telephone: (520)
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