Noel Brock

Noel Brock

Assistant Professor of Accounting

 

Education

L.LM. (Tax), Georgetown University Law Center

J.D., West Virginia University

M.P.A., West Virginia University

B.S.B.A. (Accounting Concentration), Concord University

Professional Summary

Professor Brock teaches and researches in all areas of tax law with specific emphasis on business (partnership, corporate and international) taxation.  He teaches primarily in the Master of Tax Program.  Prior to entering academia in January 2012, he spent over 18 years in private practice -- most recently, he was a partner and the partnership tax practice leader in the Washington National Tax Office of Grant Thornton LLP.  Prior to joining Grant Thornton LLP, Professor Brock practiced in the National office of Deloitte and at Latham & Watkins and other international law firms where he represented clients in transactional tax matters including partnership, international, corporate and financial products transactions.

 

Professor Brock’s research focuses on business taxation and accounting education.  Among the awards he has received since entering academia full time include being awarded researcher of the year twice.  His research has been published in in leading international and national journals, including The Tax Adviser, Journal of Accountancy, Journal of Passthroughs, Journal of International Taxation, Tax Notes, The Journal of Legal Tax Research, Practising Law Institute, and CCH TAXES, The Tax Magazine, among others. His work been cited by other leading tax professionals and in major tax treatises.

 

Professor Brock has spoken at international, national and regional tax conferences, including the ABA Section of Taxation, The 67th Annual University of Chicago Federal Tax Conference, District of Columbia Bar, Strafford Publications, A.L.I. CLE, AICPA, Private Equity International, and the Atlanta Tax Forum.

 

Professor Brock also remains very active in both the AICPA (as former chair and associate member of the Partnership Technical Resource Panel) and the ABA (former chair of and current member of the Partnerships & LLCs Committee, and Member of the Corporate Taxation Committee).

Courses Taught

ACC 344  Principles of Taxation

ACC 544  Federal Income Taxation

ACC 675  International Taxation and Accounting

ACC 584  Tax Research Methods

ACC 585  Federal Taxation of Corporations and Partnerships

ACC 686  Advanced Taxation of Corporations and Trusts

ACC 687  Advanced Partnership Taxation

Selected Publications

  • Brock, Noel, Roy Clemons and Adam Nowak, 2018. "Estimating Corporate Tax Advoidance with Accounting-Based Measures", 1528 Tax Notes 467.
  • Brock, Noel, Edward Schnee and Shane Stinson, 2017. "The Corporate Response to Government Attacks on Tax Shelters", International Journal of Financial Research, Vol. 8, No. 1, p. 126.
  • Brock, Noel and Hughlene Burton, 2015. "Tax Treatment of 'Carried Interest'"The ATA Journal of Legal Tax Research, Vol. 13, Issue 2, p.39.
      • 2015 Outstanding Paper by the Journal of Legal Tax Research editorial board
  • Brock, Noel, 2015. "Audits of Partnerships, TEFRA and Partnership Noncompliance: Where We Are and Where We Are Going," Taxes: The Tax Magazine, Vol. 93, No. 3, p.171.

Professional Affiliations

Certified Public Accountant (West Virginia, District of Columbia, and Michigan)

Member of the Bar (West Virginia, District of Columbia, Pennsylvania, and California)

Additional Information

Media Links:

 Interview on tax topics:

  •  Laura Saunders, Tax Report, Investments that Elude IRS Scrutiny, Wall St. J., April 26, 2014, at B9.
  •  Danielle Douglas, Government Doing More to Prevent Corporations from Deducting Settlements, Wash. Post, January 1, 2013, at A11.
  •  Tara Siegel Bernard, As Dewey Collapses, Partners and Retirees Face Big Financial Losses, N.Y. Times, May 12, 2012, at B1.