Gary Carter is a tax
faculty
member of the
University
of
Minnesota's
Carlson
School of
Management
and
the
Associate
Director
of the Carlson School's
Master of
Business
Taxation
Program.
He
received
a B.A. in
accounting
from
Eastern
Washington
University
in 1977,
a Master
of
Taxation
degree
from the
University
of Denver
in 1980,
and a
Ph.D. in
taxation
from the
University
of Texas
at Austin
in 1985.
Early in
his career
he worked
as a revenue agent for the State of Alaska, and later in public
accounting
for both
a
regional
CPA firm
and a Big Four
Firm. He has
conducted
tax seminars
on
various tax topics and has published several books on taxation.
In 1995 Carter began working with the IRS and
the Minnesota Department of Revenue by overseeing a VITA site at the
University of Minnesota dedicated to helping foreign nationals with
their federal and state tax obligations. In the years since, Carter
has supervised the free preparation of thousands of nonresident tax
returns for students and scholars from the University of Minnesota and
other area colleges and universities.
Professional
Associations
American
Accounting
Association/American
Taxation
Association
American
Institute
of
Certified
Public
Accountants
Minnesota
Society
of
Certified
Public
Accountants
National
Association
of Tax
Professionals
Publications
Books:
From
eBay to Mary Kay, Taxes Made Easy for Your Home Business, J.K.
Lasser (John Wiley & Sons), November 2005.
Taxes
Made Easy
for Your
Home-Based
Business,
5th
Edition,
J.K.
Lasser
(John
Wiley &
Sons),
November
2002.
Getting
Started
in Tax
Consulting,
(John
Wiley &
Sons),
January
2001.
Taxes
Made Easy
for Your
Home-Based
Business,
4th
Edition,
J.K.
Lasser
(John
Wiley &
Sons),
October
2000.
Taxes
Made Easy
for Your
Home-Based
Business,
3rd
Edition,
J.K.
Lasser (IDG
Books),
January
2000.
Taxes
Made Easy
for Your
Home-Based
Business,
2nd
Edition,
J.K.
Lasser
(Macmillan),
December
1998.
Taxes
Made Easy
for Your
Home-Based
Business,
J.K.
Lasser
(Macmillan),
December
1997.
Articles:
"Starting
and
Running a
Web-Based
Tax
Service,"
TaxPro
Journal,
Fall
2001, pp
2934
A Primer
on Home
Office
Deductions,
Home-Based
& Small
Business
Network,
Spring
1996, pp.
35.
Improved
Treatment
of Barter
Transactions
For
Accrual-Method
Taxpayers,
(written
for The
Tax
Accounting
Policy
Subcommittee
of the
American
Taxation
Association),
Tax
Notes,
March 20,
1995, pp.
18511857.
Is
Bartering
Still
Business
As Usual
Under the
Economic
Performance
Regs?
Taxes,
November
1993, pp.
675684.
"Donative
Transfers
of
Expensed
Property
and the
Fundamental
Inconsistency
Rule of
Hillsboro,"
Tennessee
Law
Review,
Winter
1991, pp.
151229.
"Attorney
Fee
Recoupment
in Tax
Litigation
After the
Tax
Reform
Act of
1986,"
The
Review of
Taxation
for
Individuals,
Fall
1988, pp.
335352.
"Nonacquiescence:
Winning
by
Losing,"
Tax
Notes,
September
19, 1988,
pp.
13031307.
"The
Commissioner's
Nonacquiescence
A Case
for a
National
Court of
Tax
Appeals,"
Temple
Law
Quarterly,
October
1986, pp.
879918.
Notes:
"An
Example
That
Clarifies
Section
469(g)(1)(A),"
52 Tax
Notes
1654
(Sept.
30,
1991).
"Fixing
the
Passive
Activity
Rules,"
51 Tax
Notes
247
(April
15,
1991).
Proceedings:
"Comment
on: `Some
Evidence
on the
Demand
for Risky
Assets,'
by
Charles
W.
Swenson,"
in
Arthur
Young,
University
of
Oklahoma
Conference
on
Contemporary
Tax
Research,
Fall
1987.
Academic
Honors
and
Services
Outstanding
Accounting
Teacher
of the
Year,
awarded
by the
Student
Accounting
and
Finance
Association,
University
of
Minnesota,
1989.
Outstanding
Accounting/Finance
Teacher
of the
Year,
awarded
by the
Student
Accounting
and
Finance
Association,
University
of
Minnesota,
1988.
Site
Coordinator,
Internal
Revenue
Service
Volunteer
Income
Tax
Assistance
program,
University
of
Minnesota,
1995present.
Faculty
Advisor
for
Student
Association
For
Accounting,
19881999.
Editorial
Board,
Journal
of the
American
Taxation
Association,
198890.
Editorial
Board,
Advances
in
Taxation,
19871989.
Ad hoc
reviewer,
Journal
of the
American
Taxation
Association,
1988.
Chairperson,
Tax
Accounting
Policy
Subcommittee,
American
Taxation
Association,
199495.
Member,
Tax
Accounting
Policy
Subcommittee,
American
Taxation
Association,
199394.
Member,
Tax
Manuscript
Award
Committee,
American
Taxation
Association
198788.
