University of Arkansas at Little Rock

Dr. Dorsey is an Instructor of Accounting.

Contact Information

Email	rwdorsey@ualr.edu
Office Phone	(501) 683-7485
Office Fax	(501) 683-7021
Location	RBUS 372

Education

• BA Hendrix College
• BS, BBA University of Arkansas at Little Rock
• JD William and Mary Law School
• LL.M (Taxation) University of Florida Law School

Recent Publications

• Mayo and the End of Tax Exceptionalism in Judicial Deference. Practical Tax Strategies, August 2011
• Readability of Tax Court Opinions (with Cynthia Daily and Gaurav Kumar). Advances in Taxation, Volume 10, pp. 171-183 (2010).
• In Defense of ‘Sin Taxes’: Tax Policy, Virtue Ethics, and Behavioral Economics. Southern Law Journal, Vol. XX, No. 1, pp - 53-67, Fall 2010.
• Reasonable Cause Defense to Underpayment in the Partnership Context (with Robert R. Oliva). Business Entities, March 2010.
• The RCGF Defense in §6664(c)(1): A Partner-Level Defense or a Partnership-Level Defense? (with Robert R. Oliva). Practical Tax Strategies (Thomson/RIA), March 2010.
• Should Schlude v. Commissioner Be Overturned? How Tax Jurisprudence Impacts the Rules of Tax Accounting. Southern Law Journal, Vol. XIX, pp. 59-72, Fall 2009.
• Return Preparer Sanctions: Understating Tax Can Result in Preparer’s Loss of the Right to Practice (with Robert R. Oliva). Practical Tax Strategies (Thomson/RIA), June 2009.

Courses

• ACCT 7370 Estate and Gift Taxation
• ACCT 7371 Federal Tax Accounting
• ACCT 4323/5323 Federal Tax Research
• ACCT 4381/5381 Legal, Ethical and Regulatory Environment for Accountants
• ACCT 4366/5366 Corporate Taxation
• ACCT 3381 Advanced Business Law
• ACCT 3321 Federal Taxation I
• ACCT 2330 Principles of Accounting II

Professional Memberships

• Arkansas Society of Certified Public Accountants (Taxation Committee and Public Relations Committee) 
• Southern Academy of Legal Studies in Business
• Certified Public Accountant, Arkansas (1996)
• Licensed Attorney, Arkansas (1997, inactive)