Dr. Charles Gnizak, CPA (retired)
Emeritus Professor of Accounting
Degrees:
Ph.D. in Accounting, Kent State University, 1993
M.B.A. in Management, University of Montana, 1988
B.B.A. in Accounting, Kent State University, 1981
Courses Taught:
- Principles of Accounting I
- Income Tax Procedure
- Governmental and Institutional Accounting
- Ethics for Accountants
- Advanced Accounting
- Advanced Tax Procedure
Fields of Specialization:
Income Tax, Financial Accounting
Other Professional Activity:
Member of the American Institute of Certified Public Accountants
Publications:
"Bonus Depreciation and §179 Expensing: Revisions by the Tax Cuts and Jobs Act, TAXPRO MONTHLY, Vol. 40, No. 9, September 2018.
"The PATH Act: An Overview of the Extensions and Permanent Changes," NATP TAXPRO Journal, Vol. 23, No. 3, Fall 2016.
"Circular 230: Latest Revision Simplifies Guidance for Written Advice," TAXPRO Journal, Vol. 21, No. 3, Summer 2014.
Letter in "Fixing Our Federal Tax System," Cindy Van Beckum (Ed.), NATP TAXPRO Journal, Vol. 20, No. 1, 2013.
"Tax Court: Top Ten Most Litigated Federal Tax Issues and What We Can Learn from Them," TAXPRO Journal, Vol. 19, No. 4, Fall 2012.
"IFRS and Texas Industry Clusters: Likely Intersections," Midwestern Business and Economic Review, No. 46, Fall 2010. (Co-authored with Joan Rumpel and Mark Collado)
"IRS Releases Draft of Schedule UTP -- Stresses GAAP Disclosures of Uncertain Tax Positions Not Enough," TAXPRO Journal, Summer 2010.
"Sharing GAAP Disclosures -- Benefits of Disclosing Uncertain Tax Positions Are One-Sided," TAXPRO Journal, Spring 2010.
"Ethical Standards in Tax Research -- Achieving Sufficient Support for a Tax Position," Today's CPA, Vol. 35, No. 5, March/April 2008.
"The More-Likely-Than-Not Standard -- A Band-aid Approach to Tax Position Certainty," TAXPRO Journal, Vol. 15, No. 1, Winter 2008.
"Circular 230 -- A Guide for Opinion Writers and Tax Professionals," TAXPRO Quarterly Journal, Fall 2005.
