James R. Hasselback is the Mary Ball Washington Eminent Scholar at the University of West Florida. He has previously taught at Florida State University, Eastern Michigan University, the University of Florida, and Texas A&M University. A member of the American Accounting Association and the American Taxation Association, he has published over 150 papers in professional and academic journals, including The Accounting Review, The Tax Adviser, Financial Management, Journal of Real Estate Taxation, and The American Business Law Journal. Dr. Hasselback has presented papers at numerous national and regional professional meetings, and served as chairman at tax sessions of professional conferences. He regularly presents continuing education seminars for CPAs and has been coauthor and technical editor of a two volume introductory taxation series published by CCH, Inc. for the past 25 years. He has also served as technical editor on several other publications by CCH, Inc. and by Harper-Collins, Inc., and is a contributing author on 2008 U.S. Master Accounting Guide by CCH, Inc. Each year, Dr. Hasselback compiles the Accounting Faculty Directory published by Prentice Hall. The latest edition marks the 33rd edition of the Accounting Faculty Directory, which may be the most cited reference in the accounting field. Dr. Hasselback coauthors our EA Review series and Federal Tax Exam Questions and Explanations book.