Graduate Tax Program

Faculty

Full-time Faculty

Adjunct Faculty

Full-Time Faculty

MARK A. VOGEL, Director

Associate Professor of Taxation and Director, Graduate Program in Taxation. B.B.A. 1969, University of Notre Dame; J.D. 1974, LL.M. in Taxation 1976, University of Denver; C.P.A. Professor Vogel is a frequent speaker at conferences and seminars on taxation. He is co-chair of the Denver Tax Institute and a member of the Illinois Society of CPAs. He is co-author (with E. Roche) of the individual taxation portion of Kleinrock’s Tax Library (1998), the chapter on LLCs in Legal Opinion Letter Formbook (1994, 1995), and Individual Taxation (1992). His other publications include Divorce Taxation Guide and articles that have appeared in Tax Law Journal, Journal of Real Estate Taxation, Journal of Partnership Taxation, Family Law Quarterly, Review of Taxation of Individuals, Taxation for Accountants, Taxation for Lawyers, and Taxes—The Tax Magazine.
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JEROME BORISON

Associate Professor of Law. B.S. 1967, Temple University; J.D. 1977, Gonzaga University; LL.M. in Taxation 1982, New York University; C.P.A. Professor Borison formerly served as a trial attorney with the Office of District Counsel of the IRS and as an audit supervisor with Laventhol & Horwath. He is a Fellow of the American College of Tax Counsel. He has been Director of the University of Denver Low Income Taxpayer Clinic since 1982 and has been chair and vice chair of the Low Income Tax Problems Committee of the American Bar Association Section of Taxation. His publications include Effectively Representing Your Client Before the IRS (1999, rev. 2003), editor and contributor; “When the IRS Wants Your Client to Pay Trust Fund Taxes,” Colorado Lawyer (1997), with S. Anderson; and “Alice Through a Very Dark and Confusing Looking Glass: Getting Equity From the Tax Courts in Innocent Spouse Cases,” Family Law Quarterly and Tax Notes (1996).
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MARK A. KOZIK

Adjunct Professor of Taxation. B.S. 1977, University of Denver; J.D. 1980, Drake University; LL.M. 1981, University of Miami; CPA. Prof. Kozik has more than 20 years of experience in federal, state, and local taxation. He has published in Colorado Lawyer and Journal of State Taxation. Prof. Kozik is a member of numerous professional associations including the American Bar Association, the Tax Section of the Colorado Bar Association, and the Colorado Society of CPAs.
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RICHARD S. LEAMAN

Associate Professor of Accounting. A.B. 1975, Stanford University; M.B.A. 1978, J.D. 1979, University of Chicago; C.P.A. Prior to joining the University in 1991, Professor Leaman was a partner in the international accounting firm of KPMG Peat Marwick specializing in employee benefit and corporate taxation. He is an active member of the American Taxation Association and has chaired its Corporate Tax Policy Subcommittee for three years. He is a frequent speaker at seminars and professional meetings. His recent publications include articles in Tax Advisor, Taxes—The Tax Magazine, Tax Notes, and Oil and Gas Tax Quarterly.
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REX LOGEMANN

Lecturer in Tax. B.S. 1973, University of Nebraska; J.D. 1976, LL.M. 1979, New York University; LL.M. in Taxation, 1996, University of Denver. Mr. Logemann specializes in individual taxation, gift and estate taxation, and civil practice and procedure. Before coming to Denver and starting a private practice, he was a partner in a Chicago law firm. He is a member of the Arapahoe, Colorado, Illinois, and Nebraska Bar Associations and the Tax Sections of the Colorado and American Bar Associations.
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EDWARD J. ROCHE, JR.

Professor of Law. B.B.A. 1973, University of Notre Dame; J.D. 1976, University of Chicago; C.P.A. Prior to his appointment to the faculty, Prof. Roche was attorney-advisor in the Office of Tax Legislative Counsel, U.S. Department of the Treasury, and an associate with Kirkland & Ellis in Chicago. He is a Fellow of the American College of Tax Counsel and co-chair of the Denver Tax Institute. He has served as chair of the Taxation Law Section of the Colorado Bar Association and was chair of the Drafting Committee of the Colorado Limited Liability Company Act. He has also served on the Business Law and Professional Responsibility Subcommittee of the AICPA Board of Examiners. He has been a visiting professor in Japan at Nanzan University (1991 and 1995) and Kanto Gakuin University (1995). He is co-author (with M. Vogel) of the individual taxation portion of Kleinrock’s Tax Library (1998), the chapter on LLCs in Legal Opinion Letter Formbook (1994, 1995), and Individual Taxation (1992). His other publications include “U.S. Adopts New Form of Business Limited Liability Companies,” Jurisconsultus (1994); “Installment Reporting After the Tax Reform Act of 1986,” Journal of Taxation (1987); “The Silver Lining in the Wraparound Mortgage Rule—Free Basis on Foreclosure Under Section 1038,” Taxes—The Tax Magazine (1986) (with R. Keatinge); and “Dispositions of Installment Obligations,” Tax Law Review (1985).
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JOHN C. TRIPP

Professor of Taxation. B.S. 1969, Michigan Tech University; M.S.B.A. 1975, M.T. 1976, University of Denver; Ph.D. 1980, University of Houston. Prof. Tripp is an active member of the American Taxation Association, a former trustee of COPAS—Colorado and current co-chair of its Tax Committee, a past member of the S Corporation Study Group (Washington, D.C.), and past treasurer of the Denver Tax Group. His articles have been published in many professional journals including Taxes—The Tax Magazine, Tax Advisor, Journal of Partnership Taxation, Accounting Horizons, and Oil and Gas Tax Quarterly. He is a contributing author to Tax Management Inc.’s Tax Practice Series on S Corporations and ARC’s tax textbook series Federal Income Taxation and Individual Federal Taxation, and he has written and presented many continuing professional education courses nationwide.
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Adjunct Faculty

STEVEN R. ANDERSON

Adjunct Professor of Taxation. B.S. 1979, University of Colorado; B.A. 1984, Metropolitan State College of Denver; J.D. 1987, University of Denver; CPA. Mr. Anderson is co-founder of the Denver law firm of Anderson & Jahde, P.C., where his litigation practice emphasizes civil and criminal tax controversy and accountant liability and malpractice. He is a member of the Colorado and American Bar Associations, Colorado Society of CPAs, AICPA, Colorado and American Trial Lawyers Associations, and Denver Tax Association. He is the author and instructor for several continuing education courses each year. His other publications include “When the IRS Wants Your Client to Pay Trust Fund Taxes,” Colorado Lawyer (1997; co-author), and “Effectively Representing Your Client Before the New IRS,” American Bar Association Section of Taxation (2002; contributing author).
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DOUGLAS J. BECKER

Adjunct Professor of Taxation. B.B.A. 1979, Pacific Lutheran University; J.D. 1989, University of Colorado; LL.M. in Taxation 1993, University of Denver; C.P.A. Mr. Becker is an attorney, director, and shareholder with Otten Johnson Robinson Neff & Ragonetti, specializing in partnership and corporate taxation, taxation of real estate transactions, and Internet and intellectual property taxation. He is a member of the Tax Section of the Colorado, Denver, and American Bar Associations; a member of AICPA and the Colorado Society of CPAs; and a frequent speaker at tax institutes and professional society meetings. His publications include “Supreme Court Clarifies Test for Personal Injury Exclusion Under IRC Section 104(a)(2),” Colorado Lawyer (1995) and “Colorado S Corporation Income Tax Act,” Colorado Lawyer (1992).
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ARLEN L. BRAMMER

Adjunct Professor of Taxation. B.S. 1981, University of Minnesota; J.D. 1984, University of South Dakota; LL.M. in Taxation 1990, University of Denver. Mr. Brammer is a partner in the Denver office of Holme Roberts & Owen LLP where his practice includes a broad range of employee benefits issues. He has extensive experience in all aspects of executive compensation and equity-based compensation and designs and drafts non-qualified deferred compensation arrangements and qualified retirement plans. Previously he was practice leader for the employee benefits group at Andersen, LLP; Director of Compliance, Plan Design, and Documentation for Fidelity Investments in Salt Lake City; and owner of a small business with 80 employees. He is a member of the Colorado and South Dakota Bar Associations.
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COLLEEN E. CHASE

B.S.B.A. 1997, University of Colorado; J.D. 2002, LL.M. in Taxation 2002, University of Denver; CPA. Ms. Chase is an associate in the Denver office of Baker & Hostetler LLP. Her practice emphasizes tax planning, including federal income tax, estate and gift tax, state and local tax, and nonprofit and charitable organizations. She is a member of the Colorado and American Bar Associations and the Colorado Society of Certified Public Accountants.
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MICHAEL J. COLLINS

Adjunct Professor of Taxation. B.B.A. 1991, J.D. 1995, University of Notre Dame; CPA. Mr. Collins is a senior associate in the Denver office of Gibson, Dunn & Crutcher LLP. He is a member of the firm’s Employment and Labor Department and focuses his practice on employee benefits issues, especially employee benefits and executive compensation aspects of corporate transactions. He has written more than 25 articles on tax and employee benefits issues in the past six years.
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RICHARD D. D’ESTRADA

Adjunct Professor of Taxation. B.A. 1967, University of Minnesota; J.D. 1971, Marquette University. Mr. D’Estrada is a senior trial attorney with the Office of Chief Counsel of the Internal Revenue Service in Denver, Colorado. He represents the IRS in litigation before the U.S. Tax Court and in reviewing and referring collection and criminal tax cases. From 1973 to 1976 he was an attorney in the Office of Chief Counsel in Washington, D.C., specializing in IRS collection matters. He has been general counsel to a publicly held oil and gas company and is a frequent instructor at IRS litigation training schools and seminars. He is a member of the Wisconsin and Colorado Bars.
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THEODORE Z. GELT

Adjunct Professor of Taxation. B.A. 1972, University of Colorado; J.D. 1975, University of Denver; LL.M. in Taxation 1976, New York University. Mr. Gelt is a shareholder and senior partner with the law firm of Gelt & Grassgreen, P.C., where he focuses his practice on major corporate transactions; tax, estate, and business planning; real estate; and estate and trust administration. His special expertise is in taxation. He is a Fellow in the College of Tax Lawyers. He is a member of the Colorado, Denver, and American Bar Associations and is past chair of the Taxation Section of the Colorado Bar Association. Mr. Gelt has made hundreds of public lecture appearances throughout the country to lawyers and accountants and has published numerous articles in prestigious legal publications.
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MARK M. HRENYA

Adjunct Professor of Taxation. B.B.A. 1973, Kent State University; J.D. 1995, University of Denver. Mr. Hrenya is a partner in the tax practice group of Cooley Godward LLP. His practice focuses on international tax planning for cross-border mergers, acquisitions, joint ventures, and financing, representing both mature and emerging companies in the high technology and telecommunications industries. He is a member of the Colorado and American Bar Associations.
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JULIAN I. JACOBS

Adjunct Professor of Taxation. B.A. 1958, LL.B. 1960, University of Maryland; LL.M. in Taxation 1965, Georgetown University. Judge Jacobs has served on the U.S. Tax Court in Washington, D.C., since 1984. He began his legal career in 1961 with the Internal Revenue Service, drafting legislation and regulations in Washington, D.C., and then as a trial attorney in the Regional Counsel’s office in Buffalo, N.Y., before entering private practice in Baltimore. He was the chair of the Section of Taxation of the Maryland Bar Association and has been a frequent speaker at tax seminars and conferences.
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MARK E. MERRIC

Adjunct Professor of Taxation. B.S. 1980, University of Colorado; M.T. 1989, J.D. 1994, University of Denver; CPA. Mr. Merric manages Merric Law Firm and China-US Import Export Sourcing LLC in Denver. He speaks nationally and has written numerous articles on the subjects of estate planning, asset protection planning, and international taxation. He is co-author of the CCH treatise, The Asset Protection Planning Guide—A State-of-the-Art Guide to Integrated Estate Planning, and an author of two chapters in ABA Compendium on Asset Protection Planning.
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RICHARD B. ROBINSON

Adjunct Professor of Taxation. B.A. 1971, Clark University; J.D. 1974, University of Denver; LL.M. in Taxation 1975, New York University. Mr. Robinson is a shareholder in the law firm of Robinson & Diss P.C. He is a Fellow of the American College of Tax Counsel and the American College of Trust and Estate Counsel. His articles have appeared in Journal of Taxation, Estate Planning, Colorado Lawyer, Taxes—The Tax Magazine, Practical Accountant, ALI-ABA Course Materials Journal, University of Miami Estate Planning Institute, and Journal of Taxation of S Corporations. He is co-author of Tax Planning for S Corporations (with M. Bender), and Federal Income Taxation of Corporations. Mr. Robinson has been a speaker at many seminars on federal taxation.
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MICHAEL A. SHEA

Adjunct Professor of Taxation. B.A. 1968, University of Iowa; B.Litt. 1973, Oxford University; J.D. 1974, University of Iowa. Mr. Shea is currently Special Tax Counsel with Rothgerber Johnson & Lyons, specializing in non-profit organizations and health care. He is a member of the Colorado, Hawaii, Denver, and American Bar Associations. His recent publications include Understanding Tax-Exempt Organizations (2003); “Closing Agreement Shows IRS Position on the ‘Straight and Narrow’ of Organization Management,” The Journal of Taxation of Exempt Organizations (2000); and “Executive and Consultant Compensation by Non-profit Organizations; New Intermediate Sanctions Regulations,” Colorado Lawyer (1998).
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JOHN C. SIEGESMUND

Adjunct Professor of Taxation. B.A. 1969, University of Rochester; J.D. 1972, Stanford University; LL.M. in taxation 1979, University of Denver. Mr. Siegesmund is a partner in the Denver law firm of Krendl Krendl Sachnoff & Way, P.C. He has specialized in taxation and transactional work for 27 years, has published a variety of papers, and has been a speaker at numerous institutes on tax-related matters.
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SAL L. TRIPODI

Adjunct Professor of Taxation. B.A. 1976, State University of New York; J.D. 1979, Catholic University of America; LL.M. 1983, Georgetown University. Mr. Tripodi is a former Tax Law Specialist with the National Office of the Internal Revenue Employee Plans Division, Washington, D.C. At the Internal Revenue Service, he reviewed master/prototype plans, issued private letter rulings and technical advice memoranda, and was a continuing professional education lecturer. He is a member of the Bar of the District of Columbia. Mr. Tripodi is the founder of TRI Pension Services and is a popular speaker at continuing professional education seminars in the areas of qualified plans, ERISA, and 401(k) plans.
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MICHAEL W. WALKER

Adjunct Professor of Taxation. B.A. 1980, Stephen F. Austin State University; J.D. 1998, LL.M. in Taxation 2000, University of Denver. Mr. Walker is a partner in Frassetto & Walker, LLP, a small firm serving businesses and individuals with transactional and commercial litigation support, probate services, estate planning, and tax-related compliance, planning, and representation services. His previous experience included 15 years successfully managing economic development non-profit organizations in Arizona and Appalachia. He is a member of the American, Colorado, Denver, and Adams County Bar Associations.
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REBECCA J. WILKINS

Adjunct Professor of Taxation. B.B.A. 1984, University of Oklahoma; Master of Taxation, University of Denver 1990; J.D. 2008, University of Denver. Ms. Wilkins is a consultant with and former partner of Zarlengo Raub LLC (formerly Zarlengo, Wilkins & Co.), where she advises clients on individual tax and financial planning matters, including retirement and estate and trust planning. Prior to starting her own firm, she was with the international accounting firm of KMPG for eleven years and worked part of that time in the Washington National Tax Practice. She has authored numerous articles and is co-author of the taxation curriculum for the Investment Management Consultants Association.
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JOHN R.WILSON

Adjunct Professor of Taxation. B.S. 1983, J.D. 1986, Stanford University. Mr. Wilson is a partner of Holland & Hart LLP, where he advises clients on corporate and individual tax matters, mergers and acquisitions, international business transactions, and IRS audits and appeals. He is a member of the Colorado, Denver, and American Bar Associations, having served as chair of the CBA Tax Section and the CBA International Law Committee, and is presently Rocky Mountain Regional Vice President of the International Fiscal Association (USA Branch). He is the author of “Dual Consolidated Loss Regulations Have Broad Reach” in Journal of International Taxation (1990) and co-author of the taxation chapters for the ABA International Lawyer’s Deskbook.
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