MARK J. COWAN, JD, CPA
c/o Department of Accountancy
College of Business & Economics
Boise State University
1910 University Drive
Boise, ID 83725
Office: (208) 426-1565
ASSISTANT PROFESSOR OF ACCOUNTANCY, BOISE STATE UNIVERSITY (Fall 2004 – Present). Currently teach advanced taxation at the graduate level and basic financial accounting.
ADJUNCT PROFESSOR, UNIVERSITY OF HARTFORD, BARNEY SCHOOL OF BUSINESS
Developed and taught classes on the Tax Aspects of International Business (Summer 2002), the Federal Taxation of Real Estate Transactions (Fall 2002 & Fall 2003), and Deferred Compensation (Summer 2003). Also taught undergraduate Financial Accounting (Spring 2003 & Spring 2004).
Assisted professors in problem development and in teaching and advising students in the first year Moot Court course (Fall 2002/Spring 2003).
Primary Interests: Basic and advanced income tax; income taxation of individuals; partnership tax; corporate tax; state and local taxation; international taxation; taxation of real property transactions; tax practice and procedure; taxation of deferred compensation; and related courses at the undergraduate or graduate level. Business law (business organizations, contracts, property, law & society, ethics, etc.) and related courses at the undergraduate or graduate level.
Secondary Interests: Basic financial accounting courses
Research Interests: Taxation in general; corporate taxation; taxation of non-profits (particularly institutes of higher education); taxation of American Indians and Indian tribes; multi-jurisdictional tax issues including state and local taxation and international tax issues.
Publications:
· Accepted for publication: Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes, 6 Florida Tax Review (forthcoming 2004) (faculty-edited; peer reviewed journal)
·
Currently under consideration: Double Taxation in Indian Country: Unpacking the Problem And Analyzing the Role of the Federal
Government in Protecting Tribal Governmental Revenues
·
In process: A
Coke, A Smile … and A Tax Bill? A Look
at the Tax Treatment of Exclusive Provider Agreements in Higher Education
Other Research Experience:
· Articles Editor, Connecticut Law Review (2003-2004)
· Former Issue Editor, FACS#CPA Chronicle (Connecticut Society of CPA’s technical journal) (1995-1998)
· Prepared drafts of “Model Tax Return” updates with the authors of Peel’s Consolidated Tax Returns (1997)
JURIS DOCTOR WITH CERTIFICATE IN
TAX STUDIES, Highest Honors, May 2004
University of Connecticut School of Law, Hartford, CT
G.P.A.: 3.888
Class Rank: 2nd out of 148 students
Honors: Dean’s Scholar
CALI Excellence Awards for Outstanding Academic Performance in Business Organizations, Contract Law, Lawyering Process (Research and Writing), Constitutional Law, Pensions and Employee Benefits, the Income Taxation of Corporations & Shareholders, Federal Tax Practice & Procedure, and Moot Court.
Connecticut Attorney’s Title Insurance Company Prize for Outstanding Achievement in Real Property Law
The Attorney-CPA Foundation Scholarship (2003-2004)
Elected Member & Articles Editor, Connecticut Law Review
Activities: Former Treasurer, Academic Careers Society
MASTER OF SCIENCE IN TAXATION, August 1996
University of Hartford, West Hartford, CT
G.P.A.: 4.000
BACHELOR OF SCIENCE
IN BUSINESS ADMINISTRATION, summa
cum laude, May 1991
Major: Accounting
G.P.A.: 3.928
Honors: Dean’s List each semester
Delta Sigma Pi Scholarship Key (Highest Rank in the School of Business)
Beta Alpha Psi, The National Accounting Fraternity
Beta Gamma Sigma, The Honor Society for Collegiate Schools of Business
The Honor Society of Phi Kappa Phi
Financial Executives Institute Outstanding Senior Medallion
PROFESSIONAL CERTIFICATIONS
AND HONORS
Certified Public Accountant
(inactive; certified/registered in the State of Connecticut)
Elijah Watt Sells Award and Connecticut Society of Certified Public Accountants Gold Medal for performance on the November 1991 Uniform Examination for Certified Public Accountants
· Member, Graduate Taxation Committee (2004-2005)
·
Former Member, Legal Research Committee (2002-2003)
Connecticut
Society of Certified Public Accountants:
· Former Member, Federal Taxation Committee
· Former Member and Chair, Relations with Colleges and Universities Committee
· Former Member, Publications Committee
University of
Connecticut School of Business Alumni and Friends Association:
· Former Member, Advisory Council
Tax Executives
Institute:
· Former Member, Communications Committee (National)
Established and managed the in-house tax function at this NYSE-listed, transaction oriented ski resort holding company and real estate development firm. Researched and advised senior management of the tax implications of proposed complex acquisitions, refinancings, dispositions, joint venture arrangements, and venture capital infusions. Spearheaded and implemented state tax planning strategies reducing the company’s effective tax rate and increasing cash flow. Researched and analyzed complex issues relating to I.R.C. § 382, consolidated returns, and real estate transactions. Managed the company’s relationship with outside tax advisors and represented the company in due diligence investigations by tax counsel of potential investors/lenders. Drafted complex private letter ruling and accounting method change requests. Analyzed legislative developments and the impact on the company. Handled various employee compensation/employment tax issues.
PRICE WATERHOUSE LLP,
Hartford, CT
Tax Manager, July 1996 - February 1998
Assumed a key role as the consulting/relationship manager on major multinational clients. Researched and resolved complex technical corporate, partnership, and international tax issues. Consulted with clients on tax issues related to acquisitions and reorganizations. Supervised, counseled, and evaluated staff on client engagements and recruited new staff. Coordinated large multi-office teams on significant consulting projects.
Promoted to Tax Consultant one year ahead of schedule. Served as an acting manager on middle market, closely held, and real estate clients. Assisted in client defense in IRS examinations. Supervised a major recurring tax project for several syndicated real estate limited partnerships. Performed an international tax compliance assignment for a large client’s tax department.
Tax Associate, August 1991 – June 1993
Prepared individual tax returns and analyses for expatriates
and foreign nationals. Chosen to serve as a “loaned staff” to a major insurance
client’s employee benefits development department. Assisted in audit
engagements of major insurance and real estate clients.
PERSONAL
Addicted to hiking, especially in Vermont, the Rockies, & the Alps. Visited over 20 National Parks.