Pat Eason
Department of Accounting7033 Black Ridge
University of Texas at El PasoEl Paso, TX 79912
El Paso, TX 79968(915) 588-5828
(915) 747-7765
1. EDUCATION:
Ph.D.Texas Tech University, 1994
Major Area: Accounting; Tax Specialization
Minor Area: Research Methodology and Financial Economics
MS University of Texas at Arlington, 1985
Major Area: Taxation
B.B.A.University of Texas at Arlington, 1981
Major Area: Accounting
CERTIFICATION: CPA (TEXAS, 1982)
2. PUBLICATIONS:
LEGENDS: B = Basic Research/A = Applied Research/P = Pedagogical Research
PR = Peer Review/NPR = Not Peer Reviewed
JOURNAL ARTICLES
B PR"Taxpayer Preference Between Income Tax and Consumption Tax: Behavioral Life Cycle Effects," 1999, Behavioral Research in Accounting 11, 111-142 (with Raymond Zimmermann and Mary Gowan)
A PR “IRD Issues: Don’t Burn the Bacon”, Accepted for Spring 2003, Journal
of Accountancy (with Raymond Zimmermann and Ann Leahey)
A PR“Tax Planning for U.S. Multinationals and the Impact of the Check-the-
Box Regulations,” 2002, International Tax Journal (with Janice
Munden and Raymond A. Zimmermann)
A NPR“The Use of Administrative Appeals in Temporarily Suspending
Collection Action: Not So Cut & Dry,” 2001, Journal of Tax Practice &
Procedure, 21-27; 50 (with T. E. Swate)
A NPRReprint: Independently Featured as Journal Article of the Week on Internet Professional Accounting Practice Site “My Accounting Portal”, . “The Use of Administrative Appeals in Temporarily Suspending Collection Action: Not So Cut & Dry,” (October 22, 2001), (with T. E. Swate)
A PR“Federal Disclaimers: Valid for State Purposes?”, 2000, The Tax
Advisor, 683-685 (with R. A. Zimmermann)
A PR"Emerging Audit Issues in the Application of the Passive Loss Provisions
to Real Estate," 1997, TAXES: The Tax Magazine, 575-582 (with Tim
Krumwiede and Raymond Zimmermann)
A PR"A Changing Environment in the Valuation and Substantiation of
Charitable Contributions," 1996, TAXES: The Tax Magazine, 251-259
(with Tim Krumwiede and Raymond Zimmermann)
A PRReprint:"A Changing Environment in the Valuation and Substantiation of
Charitable Contributions," 1996, CCH Financial and Estate Planning
(with Raymond Zimmermann and Tim Krumwiede); Reprint After
Review
A PR"Record Retention Needed to Avoid Tax Redeterminations," 1995,
Taxation for Accountants, 343-350 (with Tim Krumwiede and
Raymond Zimmermann)
A PR"Closed-End Fund Rights Offerings: What They Mean for Shareholders,"
1994, American Association of Individual Investors Journal (with
Seth Anderson)
A PR"The Standard Mileage Allowance: A Simplified Method With Complicated Ramifications," 1986, Taxes: The Tax Magazine (with Richard Mark and Bethane Jo Pierce), 1987 Distinguished Professional Publication Award
A PR"Tax Shelters and Deductibility- Some New Rules for the Oil Industry," 1984, Journal of Extractive Industries Accounting (with Richard S. Mark)
PROCEEDINGS
B PR "Geographical Effects of the Home Mortgage Interest Deduction,"
American Real Estate Society Annual Meeting Proceedings, Santa Barbara, California, (April 2000). With Tim Krumwiede and Raymond Zimmermann
OTHER
A NPR“Government Providing Increased Help With Education Costs,” El Paso,
Inc. (February 2002)
A NPRMark, Richard S. and Patricia L. Eason, 1991 Oil and Gas Tax Update,
(Denton, Texas: Professional Development Institute, 1991)
A NPRCrain, Terry, Patricia Eason, Randall Stitts and Raymond A. Zimmermann
1989, Tax Research: An Annotated Bibliography, edited by Jane O.
Burns and Mary Sue Gately, Texas Tech University, Lubbock, Texas:
Coopers & Lybrand, 1989
ACADEMIC CONFERENCE/SEMINAR PRESENTATIONS
(These Materials Through Peer-Review Process);(Other Conference Activities Such As Moderator/Discussant Activities Under 6. Below)
ID PR “Enron & Teaching the AICPA Core Competencies in Accounting
Education,” 2002, The SUN Conference on Teaching & Learning:
Removing Barriers to Active Learning (March 2002)
ID PR "Neat Networks: "Why is Web Use in Course Delivery a Good Teaching
Method?” 1998, Center for Effective Teaching and Learning Technology
in Education Conference (May 1998)
B PR"Tax Policy Uncertainty Effects: The Taxpayer Consumption Decision,"
1998,Semana de la Investigacion Cientifica: La Academia, Mexicana de
Ciencias, Juarez Mexico, (March 1998)
B PR"Taxpayer Preference Between Income Tax and Consumption Tax:
Behavioral Life Cycle Effects," 1997, American Accounting Association
National Meeting, Dallas, Texas, (August 1997)
B NPR "Tax Policy Uncertainty Effects: The Taxpayer Consumption Decision,"
1997, University of Texas at El Paso, College of Business Brown Bag
Seminar, El Paso, Texas, (November 1997)
A NPR "The Regulatory Environment: Impact of the 150-hour Curriculum
Requirement and the New AACSB Standards" Invited Panelist, AICPA
Tax Education Symposium (October 1992)
CONTINUING PROFESSIONAL EDUCATION/PROFESSIONAL
DEVELOPMENT PRESENTATIONS
“911 Events! Accounting & Tax Implications,” 2002, El Paso Chapter, Institute of Management Accountants (February 2002)
“2002 Tax Update,” 2002, Texas Society of CPAs Accounting Education Conference in Austin, Texas (October 2002): 2 Sessions
"Taxation Update: 2000 Filing Season," 2001, El Paso Chapter, Institute of
Management Accountants (January 2001)
“CPA On Call”, 2001, Texas Society of Certified Public Accountants, Hour-long
Television Panel Appearance Answering Community Call-In Questions (February 2001)
“Issues in Accounting and Taxation,” 2001, UTEP Small Business Executive Education Program, Sponsored by Small Business Administration 7(j) Program (May 2001)
“Session One: Individual 2001 Tax Update,” 2001, American Society of Women Accountants National Annual Meeting in Tuscon, Arizona (October 2001)
“Session Two: Entities 2001 Tax Update,” 2001, American Society of Women Accountants National Annual Meeting in Tuscon, Arizona (October 2001)
“Overview of 2001 Changes,” 2001, Texas Society of CPAs Accounting Educators Conference in Austin, Texas (October 2001)
“Tax Update: Retirement & Wealth Transfer Issues,” 2001, UTEP Business Family & Closely Held Business Forum (November 2001)
"Taxation Update: 1999 Filing Season," 2000, El Paso Chapter, Institute of
Management Accountants (January 2000)
“Issues in Accounting and Taxation: Retirement and Asset/Wealth Transfers,” 2000, UTEP Small Business Executive Education Program, Sponsored by Small Business Administration 7(j) Program (May 2000)
"Taxation Update: IRS Restructuring And Reform Act of 1998," El Paso Chapter,
Institute of Management Accountants (January 1999)
“Issues in Accounting and Taxation: Retirement Acquisition and Distributions,” 1999 UTEP Small Business Executive Education Program, Sponsored by Small Business Administration 7(j) Program (May 1999)
"Taxation Update: Taxpayer Relief Act of 1997," 1998, El Paso Chapter, Institute of Management Accountants (January 1998)
"1997 Filing Season Taxation Update," 1998, El Paso Chapter, Institute of Management
Accountants (February 1998)
“Cooperative Learning in the Classroom,” 1997, University of Texas at El Paso Accounting Faculty CPE Session (February 1997)
"Taxpayer Relief Act of 1997," 1997, El Paso Chapter, TSCPA CPE Session (August 1997)
"New Education Tax Breaks Under the Taxpayer Relief Act of 1997," 1997, University of Texas at El Paso Community (December 1997)
"Taxation Update: The Small Business Protection Act of 1996," 1996, El Paso Chapter, Institute of Management Accountants (December 1996)
"Taxation Update: The Small Business Protection Act of 1996," 1996, University of Texas at El Paso Beta Alpha Psi Technical Session (December 1996)
"Pending Proposals in the Taxation of Capital Assets," 1995, University of Texas at El
Paso Chapter Beta Alpha Psi Technical Session (September 1995)
"Update on the Revenue Reconciliation Act of 1993," 1994, Jacksonville Chapter,
Association of Government Accountant (January 1994)
"Update on the Revenue Reconciliation Act of 1993," 1993, Orange Park FICPA Meeting (January 1994)
“Technical Corrections Act Update,” 1994, University of North Florida Continuing
Professional Education (June 1994)
“UNICAP Rules Released,” 1994, Masters, Smith & Wisby CPAs (November 1994)
“Pending Proposals After Revenue Reconciliation Act of 1993,” 1994, University of North Florida Continuing Professional Education (December 1994)
"1993 State Taxation Update/ H.R. 11 Federal," 1993, University of North Florida Continuing Professional (May 1993)
“Revenue Reconciliation Act of 1993: Part I,” 1993, Masters, Smith & Wisby CPAs
(November 1993)
“Revenue Reconciliation Act of 1993: Part II,” 1993, Clinton's Health Care Reform Proposals (November 1993)
“Revenue Reconciliation Act of 1993,” 1993, Clinton’s Health Care Reform Proposals,
University of North Florida Continuing Professional Education (December 1993)
"1992 Taxation Update," 1992, Florida Institute of CPAs/ Orange Park Chapter (August
1992)
"1992 Taxation Update: H.R. 11," 1992, University of North Florida Continuing
Professional (December 1992)
"1992 Taxation Update: Clinton's Proposals," 1992, Masters, Smith & Wisby CPAs
(November 1992)
"1991 Taxation Update," 1991, Masters, Smith & Wisby CPAs (November 1991)
"Moving from an Attitude of An Accountant to One of Working With People," 1987, Lubbock Chapter, National Association of Accountants
“Income Tax Update on the 1986 Tax Act,” 1985, Financial Tax Services, Fort Worth,
Texas (November 1985)
3. GRANTS:
EXTERNAL: None
INTERNAL:
1997 University Research Institute Grant Awarded, "Behavioral Life Cycle Effects in Taxpayer Choice Concerning Tax Expenditures," Resulting paper published in Behavioral Research in Accounting (Vol. 11, Spring 1999).
1996 Center for Western Hemispheric Trade Grant, "A Preliminary Study of
the Redistribution Effects of NAFTA,” A preliminary questionnaire has been
developed. Preliminary progress report was filed.
1996 University Research Institute Grant Awarded, "Further Evidence on the Federal Tax Subsidy for Homeowners" Resulting paper published in Proceedings: American Real Estate Society Conference, Santa Barbara, California (April 2000) listed above
1994 Florida's Training and Service Institute Grant, "The Social and Economic Effects of the Earned Income Tax Credit"
4. TEACHING:
COURSES TAUGHT
Undergraduate–Lower Division:
ACCT 2301Principles of Accounting I
ACCT 2302Principles of Accounting II
Undergraduate-Upper Division:
ACCT 3327Individual Taxation
ACCT 4304Auditing Principles and Procedures
ACCT 4328Corporations, Partnerships, Estates and Gifts Taxation
Graduate:
ACCT 5320Advanced Partnership Taxation
ACCT 5321Advanced Issues in Taxation: IRS Collection & Administration Procedures
ACCT 5322Tax Research & Writing
ACCT 5326Advanced Corporate Taxation
International University Courses:
Invited Appointments to the International Program of Helsinki School of Economics and Business Administration-International Center (Mikkeli, Finland).
Undergraduate-Upper Division
Managerial Accounting
Financial Accounting
Invited back for Fall, 2002 (Declined; Due to UTEP responsibilities)
Graduate
MBA Managerial Accounting
Independent Studies
1995-200110 Graduate and Undergraduate
2002 6 -Undergraduate UTEP-Hildesheim, Germany International Exchange Program Traveling to Germany, Netherlands, France
1- Stock Option Taxation Post Enron
1- Utilization of WebCT & Technology in the First Taxation
Course
PROFESSIONAL REPORT & THESES COMMITTEES
1998 Thomas W. Stephens, Dr. Anthony Herbst, Chair
Financial Planning As Reported by the Internet
Thesis defended December, 1999.
1998George Escobido, Dr. Thomas Fullerton, Chair
An Economic Analysis of Texas School Financing and
An Empirical Study of Texas Scholastic Achievement
Thesis defended December, 1998.
1997Karin Langecker , Dean Hoy, Chair.
Green Earth: A Business Plan
1995Claudia V. Sandoval, Dr. Raymond Zimmermann, Chair
Contemporary Issues in Executive Compensation
5. SERVICE:
NATIONAL LEVEL
2001-PresentAmerican Accounting Association Section Committees
Teaching & Curriculum Section Committee on Pedagogy
2001-2002 Committee, Member
2002-2003 Committee, Member
VariousAmerican Taxation Association Section Committees:
1999-2000 Annual Meeting Programs Committee, Member
1995-1996 Mid-Year Meeting Committee, Member
1992-1993 Computer Resources Committee Member
LOCAL COMMUNITY LEVEL
1997-PresentInstitute of Management Accountants (El Paso Chapter)
Board Member; Director of Community Services 1997-Present
Telephone Subcommittee, Member, 1997-1999
Nominations Committee Subcommittee, Member, 1999
1992-1995Boys and Girls Clubs of Northeast Florida
Vice-President of Finance 1994-1995
Managing Board of Directors Executive Committee 1994-1995
Managing Board of Directors, Member 1993-1995
UNIVERSITY LEVEL
2002Center for Effectiveness in Teaching & Learning Faculty Fellow
2002UTEP-Hildesheim International Exchange Program Faculty Coordinator
2001-2003Faculty Mentoring Program for Women Advisory Committee, Member
2001-2003UTEP Faculty Research (URI) Committee
2002,Chair
2001-PresentMember
2001-2003 UTEP Faculty Student Organizations & Activities Committee
2002, Temporary Chair
2001-Present, Member
VariousUTEP Womens' Advisory Committee to the President
1996-1997Chair
1995-1998Member
1996-1997Staff Leadership Workshop Subcommittee, Chair
Implemented first annual Staff Leadership Conference
1996-1998Awards/Nominations Subcommittee, Member
1997-1998Assessment Subcommittee, Member
1997-1998Woman-to-Woman Luncheon Subcommittee, Member
1995-1996Promotion of Womens' Sports Subcommittee, Member
1996UTEP Advanced Leaders' Program Selection Committee, Member
1993-1995UNF Academic Programs Standards Committee, Member
COLLEGE LEVEL
2002Faculty Mentoring Program for Women College Representative (Not Same Role as Advisory Committee Member Listed Under University Level; Mentor for New Women Faculty in 2001-2002)
1997-PresentUTEP College of Business Chapter, Beta Gamma Sigma Programs Committee, Member
1996-2000Assisted in Department of Marketing & Management Faculty Recruiting Efforts
1995-1998Assisted in COBA Annual Telephons
1994UNF Marketing Asst/Assoc Faculty Search Committee, Member
1993UNF Financial Services KIP Endowed Chair Search Committee, Member
1992-1995UNF Chapter, Phi Kappa Phi University Selection Committee
DEPARTMENT LEVEL
VariousMerit Committee, Department of Accounting
1997 Committee, Member (Served in 1998)
1998 Committee, Member (Served in 1999)
1999 Committee, Member (Served in 2000)
2000 Committee, Member (Served in 2001)
2001 Elected to Committee But Declined to Serve
2002 Committee, Member (Elected to Serve in 2003)
2001-Present UTEP Faculty Senate
2001-Present Accounting Department, Senator
2000-2001Accounting Department, Alternate
2001-PresentUndergraduate Curriculum Committee, Member
2001-PresentInstructional Technology & Resources Committee, Member
2002Promotion & Tenure Progress Review Committee, Member
Committee with Braun Reviewing Progress of Glandon, Glandon & Haynes
2002Post-Tenure Review Committee, Member
Committee Reviewing Mayne
1995-PresentUTEP Graduate Faculty
1995-PresentDepartment of Accounting MAcc Committee, Member
2001Post-Tenure Review Committee, Member
Committee Reviewing Zlatkovich
1997-2000UTEP Volunteer Income Tax Assistance Program, Faculty Advisor
Taxpayers Processed:
1997=1996 Filing Season 957 Federal, State and Non-Residents (10
weeks)
1998=1997 Filing Season 1151 Federal, State and Non-Residents (10
weeks)
1999=1998 Filing Season 1105 Federal, State and Non-Residents (10
weeks)
2000=1999 Filing Season 850 Federal, State and Non-Residents (8
weeks
Over and Above Faculty Advisor Responsibilities:
Advisor hours for 1999 filing season: approximately 330 hours
Advisor hours for 1998 filing season: approximately 300 hours
Advisor hours for 1997 filing season: approximately 360 hours
Advisor hours for 1996 filing season: approximately 350
Personally prepared both federal and state returns
non-resident alien returns
1993-1994UNF Accounting Department Chairman Search Committee, Member
1993-1994UNF Accounting Asst/Assoc Faculty Search Committee, Member
1993UNF Florida Institute of CPAs Scholarship Committee, Member
1992UNF Accounting Department Instructors Faculty Search Committee, Member
PROFESSIONAL MEMBERSHIPS
2002Academy of International Business
1990-Present American Accounting Association
2001-PresentAccounting Behavior & Organizations Section
2002Artificial Intelligence & Expert Systems Section
2001-PresentInternational Accounting Section
2001-PresentDecision Sciences Institute Section
2002Ethics Section
2001-PresentTeaching & Curriculum Section
1998-PresentTaxation Section
1990-PresentAmerican Taxation Association
2000-PresentDecision Sciences Institute
1997-PresentInstitute of Management Accountants
2000-PresentTexas Society of Public Accountants, Member
HONOR SOCIETY MEMBERSHIPS
1979-PresentAlpha Chi National Honor Society, Member
1980-PresentBeta Alpha Psi National Honorary Accounting Society, Member
1980-PresentBeta Gamma Sigma national Honorary Business Society, Member
1989-PresentPhi Kappa Phi National Honor Society, Member
1989Sigma Iota Epsilon Management Professional & Honorary Society,
Member
6. OTHER:
PROFESSIONAL CERTIFICATION: CPA (TEXAS)
Note: See CPE Taken For Current Year Below( Required For AACSB Professional Interaction & Reporting Requirements)
CONFERENCE SERVICE PARTICIPATION
2002Moderator, “Micro-Teaching,” Center for Effective Teaching & Learning Graduate Student Teaching Certificate Seminar (September 2002)
2002Moderator, “Micro-Teaching Emphasis on Active Learning Techniques,” Center for Effective Teaching & Learning Graduate Student Teaching Certificate Seminar (November 2002)
2002Panelist (1 of 3), “Time Management and Balance,” UTEP Faculty Mentoring Program for New Women Faculty (November 2002)
2001Discussant, SWFAD Regional Meeting in New Orleans Discussant on Two Empirical Papers (March 2001)
2000 Moderator, American Accounting Association National Meeting, Teaching Innovation Award Session as member of ATA Annual Program Committee (August 2000)
1998Moderator, American Accounting Association National Meeting, ATA Compensation Issues and Taxation Session (August 1998)
CONSULTING/REVIEWER ACTIVITIES
2002Consultant for L.D. Bell Scholarship Fund, Inc., Application for Tax-Exempt Status
2001Reviewer for American Accounting Association National Meeting (Teaching & Curriculum Section)
2000Consultant for Inter-Coastal Electronics, Inc. Board of Directors and Shareholders' meeting, Cancun, Mexico (November 1999), Professional consulting contract included six hours/day in seminar and 2-3 hours/day in individual consultations concerning Subchapter S shareholder, reorganization and retirement issues.
1999Consultant for Texas Commission on Human Rights (Austin, Texas), Alternative Dispute Resolution Survey Analysis (May 1999)
1999Consultant for Educational Talent Search Program (El Paso, Texas) Workshop for parents of EPISD students needing help in preparing 1998 income tax forms
1998Reviewer for 1999 SWFAD Regional Conference
1998Reviewer for Prentice-Hall's Tax Aspects of Business Transactions: First Course by Nellen, 1998-1999
1997-1998Consultant for El Paso Desert Sharks Swim Club, Tax Assistance in Filing Returns, Tax Exempt Filing Status Filing, State Filings
1997Consultant for Seconds to Go/ St. Francis on the Hill (El Paso, Texas)
Tax Exempt Organization Tax Consulting/Bookkeeping
1995Paper Reviewer for 1996 SWFAD Regional Conference
CONTRIBUTION TO COLLEAGUES
2002“Annual Education Retreat for Family & Closely Held Business Forum: Increasing Organizational Effectiveness Through Teams” with Jackie Eason (April 2002)
2002“International & Taxation Issues in Social Security” Independent Study with Dr. Raymond Zimmermann (Fall 2002)
2000“Tax Planning for U.S. Multinationals and the Impact of the Check-the-Box-Regulations” Independent Study with Dr. Raymond Zimmermann (work resulted in basis for paper later published with Dr. Zimmermann and student in 2002).
RESEARCH AWARDS
1994 American Taxation Association Dissertation Award Nominee, Nominated by Dr. Mary Sue Gately, Dissertation Chairman
1994National Taxation Association Dissertation Award Nominee, Nominated by Dr. Mary Sue Gately, Dissertation Chairman
1987 Distinguished Professional Publication Award for the College of Business,
University of Texas at Arlington
SCHOLARSHIP AWARDS
1990 Belverd Needles Doctoral Fellowship
1987-1989 Texas Tech University Doctoral Fellowship Award
1979-1980 National Dean's List of American College Students
TEACHING AWARDS
2001-PresentCenter for Effectiveness in Teaching & Learning Faculty Fellow
1998Accounting Society Outstanding Faculty Award
2002 PROFESSIONAL MEETINGS ATTENDED
(For AACSB Reporting Purposes to Document Professional Development & Professional Interaction, But Not Necessarily Qualifying For CPE Credit)
American Accounting Association National Meeting
Society of Human Resource Management National Meeting
Institute of Management Accountants monthly meetings
COBA Business Leader Lecture Series: Kevin Jetton on Ecommerce
Network Of Border Economics/Red de la Economia Fronteriza “Maquiladoras Today:
Secon International Economic Research Forum”
El Paso Central Business Association
COBA Brown Bags
Dean Howard Daudistel, Dr. Dennis Soden and Dean
Chuck Crespy, Funding Opportunities for Faculty
Francisco Lopez,Changed to a recap of the Puerto Rico
Conference.
Mo Adam Mahmood, AMERIREAL Corporation,:
Difficulty in Identifying Information Technology
Business Value
Tom Fullerton,Milkshake Prices and the Exchange Rate
Jon Rork, Vassar College, Death Taxes
Kallol Bagchi, Global Information Technology (IT) Adoption an Diffusion:
Some Empirical Results
2002 CPE REPORTED
(Reported for AACSB Reporting Purposes to Document Professional Development & Professional Interaction, But Not Necessarily Qualifying For CPE Credit)
SHRM “Fundamentals of Pension Plans” (June 2002), 1 hour
IMA “Accounting on an International Border: Public Accounting in El Paso” (August
2002), 1hour
TSCPA “2002 Federal Income Tax Update” (August 2002), 16 hours
AAA “7th Annual Professionalism & Ethics Symposium (August 2002), 5 hours
AAA “Opening Plenary Session: Current Status of the Accounting Education
Profession” (August 2002), 1.5 hours
AAA “Enron: Causes and Consequences (Financial Accounting & Reporting Section)