Rodney P. Mock

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 Mock’s 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 Mock’s previous professional experience entailed working on sophisticated tax, estate and business transactions, as an associate attorney at Merrill-OSullivan, LLP in Bend, Oregon. Dr. Mock’s 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.


  • 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


  • Section 199A: Job Creator or Tax Giveaway?, 161Tax Notes 11 (2018)(with David G. Chamberlain)
  • When Economics Makes Bad Tax Policy: Tax Phase-Outs, Virginia Tax Review 421 (2018) (with Herb Hunt and Jeffrey Tolin)
  • Getting to the Bottom of Bottom Dollar Guarantees, 157 Tax Notes 11 (2017)(with Kathryn Kisska-Schulze)
  • 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)


  • “Reform the Tax System: End preferred Rates for Capital Gains,”San Francisco Chronicle and (April 12, 2015)
  • “Ditch Paper Tax Returns – The IRS Could Save Billions by Moving to Mandatory E-Filing” US (April 10, 2015)
  • Notable Tax Accounting Articles of 2012 139 Tax Notes 661 (May 6, 2013)(Cited)
  • “Should the IRS Just Send us a Bill?” (April 15, 2013)
  • “The TurboTax Crime Wave,” The Wall Street Journal (April 16, 2012) (with Nancy Shurtz)
  • “This One’s For You Mr. and Ms. Last Remaining Taxpayer,” (April 16, 2012)
  • “TurboTax Made Me Do it,” The Wall Street Journal (April 10, 2012) (Television appearance)
  • Tax Avoidance in Silicon Valley and How Americas Richest Company Pays a Lower Tax Rate than You Do, The Greenlining Institute (April, 2012)(Cited)
  • “The TurboTax Defense,” San Francisco Chronicle and (March 27, 2012) (with Nancy Shurtz)
  • UTP Reporting Dominates 2011 Tax Accounting Articles, 134 Tax Notes 1446 (March 12, 2012)(Cited)
  • Research in Accounting for Income Taxes, 53 Journal of Accounting and Economics 412 (February, 2012)(Cited)
  • “The Repatriation Tax Trap,” San Francisco Chronicle and (January 15, 2012)
  • “Repatriating Offshore Funds: 2004 Tax Windfall for Select Multinationals,” U.S. Senate Subcommittee (October 11, 2011)(Cited)
  • “America Loses: Corporations That Take ‘Tax Holidays’ Slash Jobs,” Institute for Policy Studies (October 3, 2011)(Cited)
  • “Issues in U.S. Taxation of Cross-Border Income,” Joint Committee on Taxation (September 6, 2011)(Cited)
  • “Corporate America Untaxed: Tax Avoidance on the Rise,” The Greenling Institute (August, 2011)(Cited)
  • The Benefits for the U.S. Economy of a Temporary Reduction on the Repatriation of Foreign Subsidiary Earnings, BRG Working Papers (Fall, 2011)(Cited)
  • “Should We Raise the Debt Ceiling to Pay for Grandpa’s RV?” (June 27, 2011)
  • Thomas A. Barthold Chief of Staff of U.S. Congress Joint Committee on Taxation to U.S. House, Letter (April 15, 2011)(Cited)
  • “Do the Math – Lower Corporate Tax Rates = More Jobs, Growing Economy,” (April 8, 2011)
  • “Obama Should Ditch Mortgage Deduction,” (February 15, 2011)
  • “District Court Finds Healthcare Mandate Unconstitutional,” Tax Notes (December 20, 2010)(Quoted in article)
  • “Forget the Rich, Let’s Increase the Tax Base,” (December 13, 2010)
  • “The 500-Pound Wild Gorilla,” (November 29, 2010)
  • “Will Congress Take a Pass on the Estate Tax and Send Us Back to 2001?” (October 18, 2010)(with Jeffrey E. Quijano)
  • “Virginia Victory Encourages Healthcare Mandate Opponents,” Tax Notes (August 9, 2010)(Quoted in article)
  • “Virginia Victory Lifts Spirits of Healthcare Mandate Opponents,” Tax Notes Today (August 5, 2010)(Quoted in article)
  • “Interview with Dick Helton on the Tax Consequences of the BP Oil Spill,” CBS – KNX 1070(July 7, 2010)
  • “A Crude Joke on American Taxpayers – we will pay,” San Francisco Chronicle and (June 27, 2010)(with Arline Savage)
  • “Can the Government Really Force You to Buy Health Insurance?” (March 8, 2010)(with Jeffrey Tolin)
  • “Tax Havens: International Tax Avoidance and Evasion,” CRS for Congress (July 9, 2009)(Cited)
  • “Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis,” CRS for Congress (February 11, 2009)(Cited)
  • “Proposed Tax Break for Multinationals Would be Poor Stimulus,” CBPP (January 23, 2009)(Cited)

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

Contact Info

Office 03-424

Phone 805-756-2730

Fax (805) 756-1473