Luis Rodriguez

Biography

Luis Rodriguez Jr. is an Associate Professor at Alfred University, where he teaches Business Law and Taxation. He previously served as an Adjunct Professor of Law at New York Law School in its LL.M. in Taxation Program.

Prof. Rodriguez conducts research in tax policy, focusing on issues related to proposed legislation and regulations.

For over 20 years, Prof. Rodriguez worked in the financial services industry on Wall Street, with the last 10 years as an attorney documenting over-the-counter derivative transactions (FX, interest rate swap, equity swap, and credit derivatives). He later established a tax law practice in New York City, where he focused on federal and state personal income tax controversies.

Teaching Statement

I firmly believe that the business community is a part of, and not apart from, the broader community of stakeholders. Therefore, my teaching is designed to develop students who can think critically, act ethically, and use business, legal, and tax tools to advance economic and social mobility and justice, while evolving into data-driven and inspired leaders.

I combine evidence-based teaching methods with applied learning across all of my courses, pairing structured problem-solving with scenario and case analysis. I incorporate artificial  intelligence to support these learning experiences and to help students apply technical skills with professional judgment.

My tax courses integrate industry-standard tax filing and research software with applied exercises to better prepare students to operate in professional accounting and tax practice.

Courses Taught

• ACCT 361 Intermediate Accounting I
• ACCT 371 Personal Income Tax
• ACCT 471 Corporate Income Tax
• LAW 241 Legal Environment of Business
• LAW 300 Sports Law
• LAW 442 Commercial Transactions
• MBA 657 Advanced Taxation

Presentations, Publications & Research 

Presentations

• Alfred University, Bergren Forum (2016) Drone Technology: Teaching Entrepreneurship Experientially

Publications

• Selling False Hope: Is Praise a Promise? Harvard Business Publishing Quick Case (No. 8910), 2026
  • Developed for the LAW241 course as a classroom discussion inspired by Vokes v. Arthur Murray, Inc., 212 So. 2d 906 (Fla. Dist. Ct. App. 1968)
• Section 195 (Revisiting the Taxation of Startup Expenditures) Contemporary Tax Journal; Volume 8, Issue 1 (2019)
• Using Drone Technology to Teach Entrepreneurship and Leadership Skills in Rural Higher Education Institutions, The Asia Pacific Business & Economics Perspective, Vol. 5, No. 2 (Winter 2017)
• Equity Swaps and the Withholding Tax: "Potential for Tax Avoidance"; Journal of Taxation and Regulation of Financial Institutions (Vol. 25, No. 3, Jan/Feb 2012)
• Withholding Tax Treatment of Total Return Equity Swaps: New Answers, But New Questions, Too; Journal of Taxation and Regulation of Financial Institutions (Vol. 24, No. 5, May/June 2011)
• The Impact of Listing Latin American ADRs on the Risk and Return of the Underlying Shares, with Prof. Terrance F. Martell and Prof. Gwendolyn P. Webb, Baruch College, CUNY; Global Finance Journal (Vol. 10, No. 2, 1999)
  • Paper was presented at the 3rd Annual Conference on Multinational Financial Issues held in Washington DC between June 20-22, 1996

• Current work examines how federal tax authorities treat Nonprofit NIL Collectives, which  compensate NCAA student-athletes for the use of their name, image, and likeness rights to further the collectives' exempt mission.
  • This research explores whether the current tax treatment is appropriate as applied to Nonprofit NIL Collectives that support NCAA Division II and Division III athletic programs, and proposes alternative, risk-based approaches that better reflect how these collectives operate.

Awards/Honors

• Joseph Kruson Excellence in Teaching Award; Alfred University, 2021 and 2026
• Appalachian Regional Commission Grant, 2018
• Empire State Counsel Award by the New York State Bar Association for providing 50+ hours of pro bono legal services, 2009
• New York State Pro Bono Service Award by the Brooklyn Bar Association’s Volunteer Lawyers Project for pro bono legal services to Consumer Bankruptcy petitioners, 2009
• Commitment to Justice Award by inMotion, Inc. for pro bono legal services to the immigrant victims of domestic violence; Award presented by former NY Governor Mario Cuomo, 2004

Affiliations & Memberships

• New York State Bar Association; Tax Section, US
• U.S. Tax Court, US
• U.S. District Court for the Eastern District of New York, US
• U.S. District Court for the Southern District of New York, US
• Academy of Legal Studies in Business, US

Activities

Student Mentoring & Experiential Learning Activities

• Individualized mentoring that combines academic advising with career development strategies to prepare students for advanced study in Law, Taxation, and highly competitive Graduate Business programs
• Use industry standard tax software in scenarios that simulate tax planning, filing, and tax controversy 
• Champion efforts to create the College of Business Honors Program
• Champion efforts to advance evidence-based teaching, using adaptive learning technology with artificial intelligence to enhance critical thinking skills
• Volunteer Income Tax Assistance (VITA) Program Coordinator (2014-25)
  • The VITA program is supported by the Internal Revenue Service, with a mandate to provide free income tax filing services to qualified individuals. This program provided students with experiential learning opportunities that combined tax theory and practice to deepen critical thinking through community engagement

University Service (Select)

• Retention Council; faculty representative (2024)
• Middle States Commission on Higher Education, accreditation committee Co-Chair (2023-24)  for Standard 6 (Planning, Resources, and Institutional Improvement), and member (2022-23)
• Advisory Committee on Planning and Budget, faculty representative (2022-26)
• Teaching and Learning Center Committee, College of Business representative (2022-25)
• Faculty Senate, member representing the College of Business (2020-21), and alternate (2021-24)
• Search Committee for the Dean of the College of Liberal Arts, member (2021)
• Search Committee for Accounting Faculty, member (2018)
• MBA Advisory Council, member (2014-)

Community and Professional Service

• Provide business/legal/tax consulting advice to startup and existing businesses

Tax and Business Guest Speakers on Various Topics (2015-)

• Real Estate (1031) Transactions Analyst
• Business and Data Analytics; Accounting Analytics
• Construction Tax Planning & Cost Segregation
• Equine Business and Tax Issues
• Foreign Corrupt Practices Act
• Nonprofit Management
• Transfer Pricing, and International Taxation

Regulatory Guest Speakers (2014-)

• Public Defenders Office
• Department of Justice
• Department of Labor
• Environmental Protection Agency
• Federal Trade Commission
• National Labor Relations Board
• Treasury Department; Internal Revenue Service

Investment Banking Guest Speakers (2015-17)

• Provided telephonic access to monthly “pitch meetings” from various firms, generally in the green energy sector, seeking angel or seed funding

Personal

• Six-time marathon runner; passionate about art collecting, social justice, and in taking the road less traveled

Professional Experience

Academic Experience

• Journal of Business Law and Ethics Pedagogy, referee (2016-18)

Work Experience

• 2020 to Present; Associate Professor of Law and Taxation, with tenure, Alfred University, Alfred, NY
• 2014 to 2020; Assistant Professor of Law and Taxation, Alfred University, Alfred, NY
• 2012 to 2014; Adjunct Professor of Law, Graduate Tax Program, New York Law School; New York City, NY
• 2001 to 2014; My law practice focused on resolving the legal and tax issues of businesses, nonprofits, and individuals; For ten years I also documented exotic OTC derivative transactions (Equity Derivatives, Credit Default Swaps, Interest Rate Swaps) for various banking and brokerage firms
• 1992 to 2001; Principal of a management consulting firm that provided back-office and OTC derivative documentation services (Equity Derivatives, Credit Default Swaps, Interest Rate Swaps) for various banking and brokerage firms
• 1985 to 1992; Project Manager, and Senior Staff Consultant at various financial services operations projects

Board and Committee Experiences

• Allegany County Telecommunications Development Corp., Board Member (2015-17); Appointed by the Allegany County Legislature, the board members are responsible for promoting quality Internet access to the residents of Allegany County, NY
• Ardent Solutions, Inc., Board Member (2015-17); NY nonprofit whose members represent healthcare providers and stakeholders servicing the needs of those in Western New York
• Taxpayer Advocacy Panel, Member (2012) representing New York State; Appointed by the Secretary of the Treasury, the 83 panel members’ mission is to improve the IRS tax administration system and organization by providing input on its strategic initiatives
• En Foco Inc., Board Member (2007-11); NY nonprofit that promotes cultural diversity in photography; En Foco publishes Nueva Luz, a three-time finalist for the Lucie Awards as the Best Photographic Magazine of the Year for 2007 - 2009
• Manhattan Community Board Five, Board Member (2006-11); Appointed by the Manhattan Borough President, the 50 board members represent the diverse stakeholders of Midtown Manhattan, with over 50 million residents, visitors, and workers
• Violence Intervention Program Inc., Board Member (2005-6); NY nonprofit that serves the immigrant victims of domestic violence and their families