Luis Rodriguez

Associate Professor Law/Taxation
College of Business
College of Business


"Effective Business Education fosters engagement, accelerates innovation, and amplifies impact"

- Association to Advance Collegiate Schools of Business International

Education

  • MSA: Accounting with Data Analytics, University of Illinois, exp 2022
  • LLM: Taxation, New York Law School, 2010
  • JD: Law, New York Law School, 1999
  • MBA: Finance, Baruch College, City University of New York, 1995
  • BS: Finance, Long Island University, 1985
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Specialties / Areas of Interest

  • Tax Policy: Entrepreneurship

Biography

Luis Rodriguez Jr. is an Associate Professor at Alfred University where he teaches Business Law and Taxation, and is also the campus coordinator of the Volunteer Income Tax Assistance (VITA) program. He previously taught as an Adjunct Professor of Law in New York Law School’s LL.M. Graduate Tax Program.

Professor Rodriguez conducts research in tax policy to support proposed tax legislation and amendments.

For over twenty years Professor Rodriguez worked in the financial services industry on Wall Street, with the last ten years spent as an attorney documenting over-the-counter derivative transactions (FX, interest rate swap, equity swap, and credit derivatives). He then opened a tax law practice in New York City where he resolved personal federal and state income tax controversies.

Courses Taught

  • ACCT 371 Personal Income Tax
  • ACCT471 Corporate Income Tax
  • LAW 241 Legal Environment of Business
  • LAW 300-1 Sports Law (Online)
  • LAW 300-2 Marketing Law (Online)
  • LAW 442 Commercial Transactions
  • MBA 657 Advanced Taxation
  • UNIV 101 Common Ground

Research, Publications, & Presentations

Presentations

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

Research & Publications

  • 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) This paper was presented at the 3rd Annual Conference on Multinational Financial Issues held in Washington DC between June 20-22, 1996

Awards/Honors

  • Joseph Kruson Excellence in Teaching Award Alfred University 2021
  • 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

Activities

Student Mentoring & Experiential Learning Activities

  • Champion efforts to increase diversity in faculty and in the accounting profession by promoting:
    • The PhD Project, which seeks to increase the pipeline of ethnically diverse faculty in business education
    • The AICPA's Accounting Scholars Leadership Workshop, which aims to strengthen students' professional skills and understanding of the benefits of earning a CPA credential
      • Alfred University student awarded an all-expense paid trip to the Denver CO workshop (2019)
  • Volunteer Income Tax Assistance (VITA) Program Coordinator (2014- )
    • 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 provides students with experiential learning opportunities to combine tax theory and practice to deepen their critical thinking through community engagement

University Service:

  • Faculty Senate, alternate member (2021-3)
    • Member (2020-1)
  • Search Committee for the Dean of the College of Liberal Arts, member (2021)
  • IT Committee Reviewing Online Material Accessibility, member (2018)
  • Search Committee for Accounting Faculty, member (2018)
  • Curriculum and Teaching Committee, member (2017-8)
  • MBA Advisory Council, member (2014-)

Host Tax and Business Guest Speakers on various topics (2015-):

  • Data Analytics
  • Construction Tax Planning & Cost Segregation
  • Equine Business and Tax Issues
  • Foreign Corrupt Practices Act
  • Nonprofit Management
  • Transfer Pricing, and International Taxation

Host Regulatory Guest Speakers representing (2014-):

  • Department of Justice
  • Department of Labor
  • Environmental Protection Agency
  • Federal Trade Commission
  • Treasury Department; Internal Revenue Service

Accessed Investment Banking Guest Speakers (2015-7):

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


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 (www.ardentnetwork.org2015-17); NY nonprofit whose members represent healthcare providers and stakeholders servicing the needs of those in Western New York
  • Taxpayer Advocacy Panel, Member (www.improveirs.org, 2012) representing New York State (www.improveirs.org); 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 (www.enfoco.org2007-11); 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 (www.cb5.org2006-11); 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 (www.vipmujeres.org2005-6); NY nonprofit that serves the immigrant victims of domestic violence and their families

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