Cal Poly

Orfalea College of Business

Rodney P. Mock

Rodney P. Mock

M.S. Tax Program Director

Office 03-424
Phone 805-756-2730
Fax (805) 756-1473
rmock@calpoly.edu

Office Hours
Accounting

Professor of Accounting, Graduate Tax Program Director, PwC Faculty Fellow Academic Director MS Tax

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Rodney P. Mock

Wall Street Journal Interview

A recognized tax scholar, Professor Mock has published numerous tax law and policy articles in the areas of tax practice and procedure, international, estate and gift, partnership and corporate taxation. His published articles can be viewed in top-ranking tax journals such as, Florida Tax Review, Virginia Tax Review, Akron Tax Journal, The Tax Lawyer, Journal of Taxation, Tax Notes, Taxes, Houston Business and Tax Law Journal, Australian Tax Forum, Fordham Journal of Corporate and Financial Law, Issues in Accounting Education, DePaul Business & Commercial Law Journal, Practical Tax Strategies, Financial and Estate Planning, The CPA Journal, Exempt Organization Tax Review and Practical Estate Planning. Professor Mocks publications have on multiple occasions received national recognition in congressional reports for the U.S. House of Representatives and the U.S. Senate, by the Center on Budget and Policy Priorities, the U.S. Congress Joint Committee on Taxation and other notable tax policy institutes. He is also a frequent commentator on Fox News discussing tax topics ranging from the constitutionality of a retroactive estate tax to the policy implications associated with a high corporate tax rate. His research has also been discussed in articles, television and radio appearances for the Wall Street Journal, CNN, US News, the San Francisco Chronicle and other media outlets.

At the moment, Professor Mock teaches several courses at Cal Poly at the graduate and undergraduate level; including, Advanced Taxation of Flow-Through Entities, Taxation of Corporations and Partnerships, Federal Taxation of Trusts, Estates and Transfer Taxation, Tax Research and Administrative Procedures and Individual Income Taxation. Dr. Mock continually receives exceptionally high evaluations from his students and has been the recipient of several outstanding educator awards. He is currently the acting PwC Faculty Fellow.

Prior to joining Cal Poly, Professor Mocks previous professional experience entailed working on sophisticated tax, estate and business transactions, as an associate attorney at Merrill-OSullivan, LLP in Bend, Oregon. Dr. Mocks former experience in Oregon also involved significant participation in community organizations as a board director for The Center Foundation, Awbrey Butte Neighborhood Association, and as a member of the Central Oregon Community College Investment Committee. Before the practice of law, Professor Mock was actively engaged in the entertainment business in Los Angeles, California, on television and film productions; most notably, all three seasons of Nickelodeons The Journey of Allen Strange.

Dr. Mock received his B.A. degree Summa Cum Laude from University of California Davis, J.D. at the University of Oregon School of Law, and LL.M. in taxation from the University of Washington School of Law.

Education

  • University of Washington School of Law, LL.M. Taxation
  • University of Oregon School of Law, J.D.
  • University of California Davis, B.A. Summa Cum Laude
  • Portland State University, Pre Law

Publications

  • Who’s on First: The GP, LP, or Management Company, 153 Tax Notes 97 (2016)
  • Mandatory E-Filing: A Digital Age Solution, 146 Tax Notes 9 (2015)
  • Partnership Basis Seepage: A Charitable Deduction Arbitrage,74 Exempt Organization Tax Review 4 (2014); 144 Tax Notes 1079 (2014)(original publication)
  • Whats Mine is Mine: Taxing Pre-Contribution Gains, 29 Akron Tax Journal 105 (2014)(with Jeffrey Tolin)
  • The TurboTax Defense, 15 Florida Tax Review 6 (2014)(with Nancy E. Shurtz)
  • Realization and Its Evil Twin Deemed Realization, 31 Virginia Tax Review 4 (2012)(with Jeffrey Tolin)
  • I Should Have Been a Rockstar: Deconstructing Section 1221(a)(3), 65 The Tax Lawyer 1 (2012)(with Jeffrey Tolin)
  • The Mystery Behind the Treatment of Removal Costs, 116 Journal of Taxation 4 (2012)(with Jeffrey Tolin)
  • Burning Down the House and the Charitable Deduction, 11 Houston Business & Tax Law Journal 2 (2012)
  • Crane and Tufts in Reverse: The Fair Market Value Firewall, 9 DePaul Business & Commercial Law Journal 2 (2011)
  • The IRS: Americas New Health Care Police? 18 Westlaw Journal – Health Law 11 (2011)
  • Permanently Reinvested Earnings: Priceless, 25 Australian Tax Forum 4 (2010); 121 Tax Notes 835 (2008)(original publication)(with Andreas Simon)
  • How to Publish without Financially Perishing, 97 Academe 1 (2011)(with Arline Savage and Mark G. Simkin)
  • Skipping and Tripping: The Code Sec. 2611(b)(2) Exclusion, 3 CCH Financial and Estate Planning (Report No. 370) 33,341 (2010); 88 Taxes 8 (CCH)(2010)(original publication)
  • The Bait-and-Switch Estate Tax, 12 Practical Estate Planning 5 (CCH); 85 Practical Tax Strategies 4 (WG&L)(2010)(original publication)(with Jeffrey E. Quijano)
  • The Ethics of Indemnity Clauses in Academic Publication Contracts, 25 Issues in Accounting Education 2 (2010)(with Arline Savage and Mark G. Simkin)
  • I.R.C. 7430 Attorneys Fees: Navigating Section 7430 and a Call for the Final Act, 15 Fordham Journal of Corporate & Financial Law 3 (2010)(with Jeffrey E. Quijano)
  • Beating the Dead Horse: Revisiting McDougal in Search of Substantial Authority, 63 The Tax Lawyer 3 (2010)
  • Purchase or Else: The Health Insurance Tax, 126 Tax Notes 224 (2010)(with Jeffrey Tolin)
  • The LIFO, IFRS Conversion: An Explosive Concoction, 123 Tax Notes 741 (2009)(with Andreas Simon)
  • Using the New Qualified Joint Venture Opportunities for Husband-and-Wife Partnerships, 79 The CPA Journal 44 (2009)

Media

Teaching Specializations

  • Advanced Taxation of Flow-Through Entities (GSA 549)
  • Tax Research and Administrative Procedures (GSA S546)
  • Taxation of Corporations and Partnerships (BUS 417, GSA 540)
  • Current Developments in Taxation (GSA 538)
  • Federal Taxation of Estates, Trusts and Gifts (GSA 536)
  • Individual Income Taxation (BUS 320)

Professional Experience

  • Professor, California Polytechnic State University (SLO, CA)
  • Associate Professor, California Polytechnic State University
  • Assistant Professor, California Polytechnic State University
  • Associate Attorney, Merrill-OSullivan, LLP (Bend, OR)
  • Summer Associate, Speer, Hoyt et. al., P.C. (Eugene, OR)
  • Location Manager/Assistant Location Manager, Nickelodeon – Lynch Entertainment (LA, CA)

Community Involvement

  • Director of Accounting Minor, Cal Poly Undergraduate Programs, San Luis Obispo, CA
  • Chair, Cal Poly Graduate Programs Committee, San Luis Obispo, CA
  • Committee Member, Cal Poly Graduate Programs Committee, San Luis Obispo, CA
  • President, Western Academy of Legal Studies in Business, Monterey, CA
  • Vice President/Program Chair, Western Academy of Legal Studies in Business, Monterey, CA
  • Committee Member, COCC Foundation Investment Committee, Bend, OR
  • Board Director, The Center Foundation, Bend, OR
  • Land Use Chair, Awbrey Butte Neighborhood Association, Bend, OR

Professional Certifications

  • Present Member, United States Tax Court (Admitted to Practice)
  • Present Member, Oregon State Bar Association

Awards and Grants

  • PwC Faculty Fellowship
  • Ernst & Young Outstanding Educator Award
  • PwC Inquires Grant
  • Cal Poly State Faculty Support Grant
  • Fluor Corporation Teaching Award
  • KPMG Outstanding Educator Award

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