Susan Megaard, J.D. Professor Accounting and Information Systems College of Business and Public Administration

Transcription

1 Susan Megaard, J.D. Professor Accounting and Information Systems College of Business and Public Administration Academic Background J.D. Univ. of Washington School of Law, Seattle, WA, 1979 LL.M Georgetown University School of Law, Washington, D.C., 1982 B.A. University of the Pacific, Stockton, CA, History and English, 1976 Memberships Beta Alpha Psi--Faculty Advisor CAARP Committee Computer Services Committee, MBA Committee, Accounting Department Curriculum Committee Counseling, Admissions, Registration and Placement, Committee, member Dean's Search Committee, Member Member of College and Departmental Personnel Committees Member, MBA Committee Student Affairs Committee, Member, Chairperson WORK EXPERIENCE Academic Experience Professor of Taxation and Accounting, Eastern Washington University ( Present), Spokane and Cheney, Adjunct Professor of Taxation, Gonzaga University School of Business (March, July, 1990), Spokane, Instructor, Eastern Washington University CPA Review Course ( ), Cheney and Spokane, Taught classes on advanced taxation and commercial law Adjunct Professor of Taxation, Gonzaga University Master of Science in Taxation Program ( ), Spokane, Non-Academic Experience National Associate Attorney, Taxation and Business Planning, MacGillivray and Jones ( ), Spokane, Associate Attorney, Sax and MacIver ( ), Seattle, General Practice with an emphasis on tax and Business Planning and Litigation.

2 Consulting Attorney, United States Tax Court ( ), Washington D.C., District of Columbia. Advisor to Judge Edna G. Parker. Legal research and drafting opinions on questions of federal taxation and on procedural matters before the Court, drafting of orders and other documents, and communicating with litigants on behalf of the Judge, Attorney, United States Tax Court ( ), Washington D.C., District of Columbia. Advisor to Judge William H. Quealy, Jr. Legal Research and drafting opinions on questions of federal taxation and on procedural matters before the Court, drafting of orders and other documents and communicating with litigants on behalf of the Judge. Law Clerk, Washington State Attorney General's Office, Antitrust Division ( ), Seattle, Legal research and writing in areas of federal and state Antitrust and procedural law; preparation of pleadings, discovery documents, and deposition summaries. Law Clerk to Special Trial Judge Fred S. Gilbert, Jr., United States Tax Court ( ), Washington D.C., District of Columbia. Legal research drafting opinions on questions of federal taxation and on procedural matters before the court under the small tax case procedure provided in section 7463 of the Internal Revenue Code : Selkirk Nordic Ski Education Foundation, President : Children s Ski Instructor : Selkirk Nordic Ski Education Foundation, Obtained Section 501(c)(3) Tax Exempt Status : EWU, Presentation to alumni at Homecoming on "Recent Cases and Rulings in Federal Taxation" : Spokane IRS, Volunteered with Spokane IRS to give free advice to Nonfilers as part of nationwide nonfiler program : CPA Societies and firms, Speaking to CPA Societies and firms : Spokane Federal Postal Workers Union, Speech to Spokane Federal Postal Workers Union on 1986 Tax Act Change : EWU, Taught EWU CPA Review Course, Taxation and Commercial Law Courses Taught Courses from the Teaching Schedule: Business Law, Federal Income Tax I, Federal Income Tax II, Special Topics INTELLECTUAL CONTRIBUTIONS: Refereed Articles Megaard, S. & Megaard, M. (2014). Navigating the One Tax-Free IRA Rollover Per Year Rule After Bobrow. Practical Tax Strategies (formerly Taxation for Accountants and Lawyers), 93 (2), Megaard, S. & Megaard, M. (2013). When Should the New Safe Harbor Method for Deducting Home-Office Expenses be Elected? Journal of Taxation, 119 (1), Megaard, S. & Megaard, M. (2012). Proposed Regulations Clarify Tax Treatment of Local Lodging Expenses. Practical Tax Strategies (formerly Taxation for Accountants and Lawyers), 89 (4), Megaard, S. L. & Megaard, M. M. (2012). Reducing Self-Employment Taxes on Owners of LLPs and LLCs after Renkemeyer. Business Entities, 14 (2), 4-13 and 47.

3 Megaard, S. L. & Megaard, M. M. (2011). Reducing Self-Employment Taxes on Owners of LLPs and LLCs after Renkemeyer. Practical Tax Strategies (formerly Taxation for Accountants and Lawyers), 87 (2), Megaard, S. (2010). Scope of the Medical Expense Deduction Clarified and Broadened by New Tax Court Decision. Journal of Taxation, 112 (6), Megaard, M. M. & Megaard, S. L. (2007). Preparer Fraud Has Negative Effect on Nonfraudulent Taxpayer's Assessment Period. Journal of Taxation, 107 (3), Megaard, S. (2006). IRS Clarifies Guidance for Exempt Housing Organizations and Tax Consequences for Participants. Journal of Taxation, 105 (2), Megaard, S. (2005). How Rev. Rul May Help to Clarify the Tax Treatment of Rebates. Journal of Taxation, 103 (2), 106. Megaard, S. (2004). Recent Corporate Scandals Focus Attention On Tax Treatment Of Stock Losses. Journal of Taxation, 101. Megaard, S. (2003). Recent Rulings Expand Definition of Medical Care but Tax Benefits May Remain Limited for Many. Journal of Taxation (1), 38. Megaard, S. (2002). The Obesity Expense Revised Ruling - Lots of Fuss But Maybe Not Much of a Real Long-Term Tax Benefit. Journal of Taxation (1). Megaard, S. (2002). The Obesity Expense Revenue. Rulings---Lots of Fuss but Maybe Not. Journal of Taxation. Megaard, S. (2000). Employer s Deduction for Non Cash Fringe Benefits Not Limited to. Journal of Taxation (3). Megaard, S. (1998). Risky Business: Can a Shareholders s Own Note Truly Avoid Section 357(c) gain? Journal of Taxation (2), 69. Presentation of Non-Refereed Papers National Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation. American Society of Women Accountants, Seattle, Megaard, S. ( ). The Revenue Reconciliation Act of Internal Revenue Service Large Case Auditors, Bellevue, Megaard, S. ( ). Recent Substantive Cases in Federal Taxation. Internal Revenue Service, Oconomowoc, Wisconsin. Regional Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation Spokane Chapter of WSCPA Society Annual Tax Update, Spokane, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation Spokane Chapter of WSCPA Society Annual Tax Update, Spokane, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation Spokane Chapter of WSCPA Annual Tax Update Presentation, Spokane, Megaard, S. ( , December). Recent Cases and Rulings in Federal Taxation. Spokane Chapter of CPA's, Spokane, Megaard, S. ( , December). Recent Cases and Rulings in Federal Taxation. Spokane Chapter of CPA's, Spokane, Megaard, S. ( , December). Recent Cases and Rulings in Federal Taxation Washington Society of CPAs, Spokane,

4 Megaard, S. ( , December). 5th Annual Tax Update. Washington Society Of Certified Public Accountants, UNK, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation. Washington State Society of CPAs, Spokane, Megaard, S. ( ). Recent Cases and Rulings and Legislative Changes in Federal Taxation. Washington Society Of Certified Public Accountants, Spokane, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation. Washington Society Of Certified Public Accountants, Spokane, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation Washington Society Of Certified Public Accountants, Seattle/Spokane, Megaard, S. ( ). Tax Reform Proposals. AWSCPA and Washington State Bar Association, Seattle, Megaard, S. ( ). The Revenue Reconciliation Act of Washington Society Of Certified Public Accountants, Everett/Seattle/Spokane/Tacoma, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation, Washington Society Of Certified Public Accountants, Richland/Seattle/Spokane, Megaard, S. ( ). Recent Cases and Rulings in Federal Taxation. Macs and Tax Gonzaga Law School Seminar, Priest Lake, Idaho. Megaard, S. ( ). Recent Cases and Rulings on Federal Taxation. CPA firms, Moses Lake/Spokane, Megaard, S. ( ). Recent cases and Rulings in Federal Taxation. Oregon and Society of CPA's, Eugene/Portland, Oregon. Megaard, S. ( ). Recent cases and Rulings in Federal Taxation. Washington Society of CPAs, Pasco/Spokane/Seattle, to Washington CPA Society Federal Tax Conference, Pasco/Spokane/Seattle, to LeMaster and Daniels CPA Firm, Moses Lake/Spokane, Megaard, S. ( ). New Tax Legislation Update - Revenue Reconciliation Act of Spokane Chapter of CPA's, Spokane, to McDermid, Mikkelson, and Secrest CPA Firm, Spokane, to American Society of Women CPA's, Spokane, Megaard, S. ( ). Tax Research Mini-Course. Washington State Society of CPAs, Bellevue, Megaard, S. ( ). Current Developments in Federal Income Taxes: Now What is Congress Up To?. Washington State Society of CPAs, Spokane, to Oregon CPA Society Tax Forum, Eugene/Portland, Oregon. Megaard, S. ( ). Recent Cases and Rulings in Federal Estate and Gift Taxation. Macs and Tax Gonzaga Law School Seminar, Priest Lake, Idaho. Megaard, S. ( ). Non-legislative Federal Tax Update for Oregon CPA Society, Eugene/Portland, Oregon.

5 SERVICE: Megaard, S. ( ). Non-legislative Federal Tax Update for LeMaster and Daniels CPA Firm, Moses Lake/Spokane, Megaard, S. ( ). Non-legislative Federal Tax Update for McDermid, Mikkelson and Secrest, Spokane, Megaard, S. ( ) Nonlegislative Federal Tax Update. Oregon CPA Society, Eugene/Portland, Oregon. Megaard, S. ( ) Non-legislative Federal Tax Update. LeMaster and Daniels CPA Firm, Moses Lake/Spokane, Megaard, S. ( ) Non-legislative Federal Tax Update. Washington State Society of CPAs, Pasco/Spokane/Seattle, Megaard, S. ( ) Nonlegislative Federal Tax Update. Joint EWU/Gonzaga Law School, Seminar for CPA's and Attorneys, Spokane, Megaard, S. ( ). Current Developments: Recent Cases and Rulings in Federal Taxation. Northwest Tax Institute of Washington and Oregon Societies of CPA's, Vancouver,BC, Canada. Megaard, S. ( ). What's New in Corporate Tax in American Society of Women Accountants, Seattle, Megaard, S. ( ). Partnership Taxation. Washington State Bar Association, Seattle, Megaard, S. ( ). What to do when the IRS is the Major Community Creditor. Washington State Bar Association, Spokane, Megaard, S. ( ). Basic Tax Research. Washington State Society of CPAs, Bellevue, Megaard, S. ( ). Capital Cost Recovery Changes Under the Tax Reform Act of Washington State Women CPAs Seminar, Seattle, Megaard, S. ( ). Important Non-legislative Federal Tax Developments During Washington State CPA Society, Pasco/Seattle/Spokane, Service to the University Department Assignments Chair: : AIS Department Personnel Committee : AIS Department Faculty : AIS Department Personnel Committee : AIS Department Personnel Committee College Assignments : Business Graduate Faculty : Business Faculty : CBPA Faculty : College Personnel Committee

6 : Business Graduate Faculty : Business Faculty : Business Faculty College Assignments : College and Departmental Personnel Committees : Dean s Search Committee: Dean s Search Committee : Dean's Search Committee : MBA Committee: MBA Committee : Computer Services Committee, MBA Committee, Accounting Department Curriculum Committee: Computer Services Committee, MBA Committee, Accounting Department Curriculum Committee : EWU Dean's Search Committee: Dean's Search Committee College Assignments : Scholarship and Service Committee University Assignments Chair: : EWU Student Affairs Committee Faculty Advisor: : EWU Beta Alpha Psi : EWU Counseling, Admissions, Registration and Placement, Committee: Counseling, Admissions, Registration and Placement, Committee : EWU Student Affairs Committee: Student Affairs Committee : EWU CAARP Committee: CAARP Committee University Assignments : Presidential Search Committee Service to the Profession Committee/Task Force : Washington State CPA Society : American Bar Association. Tax Section : Washington State Bar Association. Tax Section : Spokane County Bar Association, Spokane, Other Professional Service Activities : Spokane Attorney, Spokane, CPA Tax Clinic, Board of Editors

7 Service to the Community Positions Held in Civic Organizations : WSCPA Society -- Spokane Chapter, Board Member, Participant Speech / Presentation at a Community Meeting : EWU Women's Studies Department, Tax Legislative Proposals for New Tax Bill in : Washington Society of Certified Public Accountants, Recent Cases and Rulings in Federal Taxation : Beta Alpha Psi Accounting Fraternity, Tax Update : Washington Society of Certified Public Accountants, Recent Cases and Rulings in Federal Taxation : Beta Alpha Psi Accounting Fraternity, Tax Reform Proposals : Washington Society of Certified Public Accountants, Recent Case and Rulings in Federal Taxation : American Society of Women Accountants, Recent Case and Rulings in Federal Taxation : American Society of Women Accountants, Recent Cases in Federal Taxation : American Society of Women Accountants, Recent Cases in Federal Taxation : American Society of Women Accountants, Recent Cases in Federal Taxation : American Society of Women Accountants, Recent Cases in Federal Taxation : EWU and Oregon State CPA Society Federal Tax Conference, Recent Cases and Rulings in Federal Taxation Faculty Development Assurance of Learning - Professional Development : Assurance of Learning Seminar, Spokane, Dr. Karen Tarnoff conducted a two-day seminar for CBPA faculty. October 2013 Instructional-Related Conference : Spokane, MACS and Tax Real Estate Tax Seminar, Gonzaga Law School : Bellevue, Taught course on "Applying Tax Depreciation and Cost Recovery Rules," for Washington State CPA Society in Bellevue (8 hours) : Spokane, Co-chaired EWU/Gonzaga Law School Tax and Accounting and Auditing Seminar : Spokane, State Tax Reform Seminar in Seattle, WA, presented by Washington State CPA Society : Seattle, Co-chaired a Seminar on "Partnership Taxation," for Washington State Bar Association CLE : Bellevue, Taught course for Washington State CPA Society, "Basic Tax Research," seminar to practicing accountants at Bellevue Learning Center : Bellevue, Taught course for Washington State CPA Society, "Basic Tax Research," seminar to practicing accountants at Bellevue Learning Center : Bellevue, Taught course for Washington State CPA Society, "Basic Tax Research," seminar to practicing accountants at Bellevue Learning Center

8 : Bellevue, Taught course for Washington State CPA Society, "Basic Tax Research," seminar to practicing accountants at Bellevue Learning Center Other Professional Development : Spokane Chapter of WSCPA Society Annual Tax Update, Spokane, : Spokane Chapter of WSCPA Annual Tax Update Presentation, Spokane, : Spokane, MACS and Tax Estate Planning Seminars, Gonzaga Law School : Spokane, MACS and Tax Estate Planning Seminars, Gonzaga Law School : Spokane, MACS and Tax Estate Planning Seminars, Gonzaga Law School : Spokane, Community Property with Tax Effects Seminar, Gonzaga Law School : Spokane, Attended Estate Planning After the Tax Reform Act of 1986, Spokane Estate Planning Council : American Bar Association Tax Section Meeting, San Francisco, California. -- corporate and individual tax subjects Honors-Awards-Grants Award , EWU College of Business and Public Administration , EWU , EWU , EWU , EWU , EWU Last updated by member on 03-Oct-14 (05:05 PM)