Dr. Charles Gnizak, CPA

Professor

Charles Gnizak

McCartney Hall 209C
(785) 628-4328
cjgnizak@fhsu.edu

Degrees:
Ph.D. in Accounting, Minor in International Business, Kent State University, 1993
M.B.A. in Management, University of Montana, 1988
B.B.A. in Accounting, Kent State University, 1981





Courses Taught:

  • Principles of Accounting I
  • Income Tax Procedure
  • Governmental and Institutional Accounting
  • Advanced Accounting
  • Advanced Tax Procedure

Fields of Specialization:
Income Tax, Financial Accounting

Other Professional Activity:
Member of American Institute of Certified Public Accountants, Kansas Society of CPAs, and American Accounting Association

Publications:

"Circular 230," TAXPRO Journal, Vol. 21, No. 3, Summer 2014.

Letter in "Fixing Our Federal Tax System," Cindy Van Beckum (Ed.), NATP TAXPRO Journal, Vol. 20, No. 1, 2013.

"Tax Court: Top Ten Most Litigated Federal Tax Issues and What We Can Learn from Them," TAXPRO Journal, Vol. 19, No. 4, Fall 2012.

"IFRS and Texas Industry Clusters: Likely Intersections," Midwestern Business and Economic Review, No. 46, Fall 2010. (Co-authored with Joan Rumpel and Mark Collado)

"IRS Releases Draft of Schedule UTP -- Stresses GAAP Disclosures of Uncertain Tax Positions Not Enough," TAXPRO Journal, Summer 2010.

"Sharing GAAP Disclosures -- Benefits of Disclosing Uncertain Tax Positions Are One-Sided," TAXPRO Journal, Spring 2010.

"Ethical Standards in Tax Research -- Achieving Sufficient Support for a Tax Position," Today's CPA, Vol. 35, No. 5, March/April 2008.

"The More-Likely-Than-Not Standard -- A Band-aid Approach to Tax Position Certainty," TAXPRO Journal, Vol. 15, No. 1, Winter 2008.

"Circular 230 -- A Guide for Opinion Writers and Tax Professionals," TAXPRO Quarterly Journal, Fall 2005.