Valrie Chambers

Associate Professor of Accounting

Valrie Chambers is an associate professor of accounting at Stetson University in Celebration, Florida. Prior to receiving a Ph.D. from University of Houston concentrating in taxation in 2000, she had over a decade of public accounting experience as owner/partner-in-charge of a CPA firm in Houston that had a concentration in accounting issues for small business owners.

Chambers has published articles in such journals as Journal of Accountancy, Journal of Legal Tax Research, Tax Notes and Tax Adviser, and made presentations to the IRS Research Conference, American Accounting Association and the Florida Institute of CPAs. Her work was cited in Goeller v. United States (--Fed.Cl. --, 2013 WL 1143321 (Fed.Cl.), 111 A.F.T.R.2d 2013-1255, 2013-1 USTC P 50,238). This article was also subsequently cited in Greenberger v. United States, No. 1:14-CV-01041 (N.D. Ohio June 19, 2015). 

She has also done extensive volunteer work for the American Institute of CPAs and the IRS' Volunteer Income Tax Assistance in Corpus Christi, Texas program. In 2012, she received the Texas Society of CPAs Outstanding Accounting Educator Award for middle-sized Texas universities.

Education

  • Ph.D., accounting and taxation, University of Houston
  • Executive M.B.A., Houston Baptist University
  • Certified Public Accountant, State of Texas
  • B.S., accounting, University of Illinois

Course Topics

  • Federal Taxation, including tax research
  • Financial Accounting
  • Managerial Accounting

Publications

PREMIER-SPECIALIST JOURNAL ARTICLES

  • (Sole) “Convenience May Be Necessary for Wide-spread Pension Participation by the Poor,” IRS Research Bulletin/U.S. Treasury, 2014, 2015. http://www.irs.gov/pub/irs-soi/14rescon.pdf.
  • "National Heuristic Shift toward Saving Any Form of Tax Rebate." With Marilyn Spencer, Accounting and the Public Interest, December 2012, 12(1): 106-136. http://aaajournals.org/toc/apin/12/1.
  • "The Impact of Recent Court Decisions on the Tax Treatment of Prepaid Variable Forward Contracts." With N. Anna Shaheen. ATA - Journal of Legal Tax Research.November 2011, (9): 1-13. http://aaajournals.org/doi/full/10.2308/jltr-50054.
  • (Lead) "Child Tax Credit in Divorced Families." With Anthony Curatola, Journal of Legal Tax Research, 2009, 7(1): 90-98.


OTHER HIGH-QUALITY ACCOUNTING RESEARCH JOURNAL ARTICLES

  • (Lead) “The VITA Program: Vital to Communities, Campuses, Students and Employers,” With Bonnie Holloway and Maria Rickling, The Tax Adviser, May, 2015.
  • (Lead/Invited) "Help for Self-Employed Clients Who Owe Taxes They Cannot Pay." With Anthony Curatola, Tax Adviser, July 2014: 509-510.
  • (Lead) "On Your Marks, Get Set, Stop Tax Identity Theft." With Rabih Zeidan, The Journal of Accountancy, February 2013: 60-64. www.journalofaccountancy.com/Issues/2013/Feb/20126507; www.cpa2biz.com/Content/media/newsletters/cpainsider/cpainsider130219.jsp; www.aicpa.org/PUBLICATIONS/NEWSLETTERS/CPALETTERDAILY/Pages/default.aspx.
  • (Invited) "Disaster Relief Extensions Apply Only to Original Post-Casualty Dates." With Gerard H. Schreiber, Jr., The Tax Adviser, January 2013: 55-56.
  • (Lead) "Could Increasing the Frequency of Estimated Tax Payments Increase Compliance among the Self-Employed?" With Anthony Curatola, Advances in Taxation, December, 2012, 20: 1-28. http://www.emeraldinsight.com/books.htm?issn=1058-7497&volume=20.
  • (Lead/Invited) "Estimated Tax Payments and Small Business Owners." With Anthony P. Curatola, Strategic Finance, November 2012: 11-14, 69.
  • (Lead) "Ghost Hunters: Uncovering the Hidden Tax Preparer." With Anne-Marie Lelkes, Rabih Zeidan and Anita Reed, Tax Notes, 2012, 136(11): 1317-1323. www.taxanalysts.com/www/website.nsf/Web/TaxNotes?
  • (Lead/Invited) "Securities Fraud and the Theft Loss Deduction." With Brian Elzweig, Tax Adviser, April 2012: 262-263.
  • (Invited) "Changes in the Lien Process and the Importance of Lien Withdrawals." The Tax Adviser, July 2011: 483.
  • (Invited) "The Need for Increased Due Diligence in Filing Extensions." With Gerard H. Schreiber Jr., The Tax Adviser, April 2011: 272-276.
  • (Invited/With Students) "New Reporting Requirements for Uncertain Tax Positions for TY 2010." With Jessica Caldwell (lead author) and Ambrose Ogu, Lagniappe, January/February 2011: 9.
  • (Invited) "Refund Options for the 2010 Individual Income Tax Year (2011 Filing Season)." The Tax Adviser, January 2011: 52-53.
  • (Lead) "Using Tools from Hurricane Katrina to Standardize Tax Disaster Losses." With N. Ana Shaheen,Tax Notes, 2010: 445-452.
  • (Invited) "National Taxpayer Advocate's Report Notes Serious Problems." The Tax Adviser, July 2010: 488-490.
  • (Sole) "Refund Options Expand, but with Some Dangers Ahead." Strategic Finance, April 2010: 11-12. (Editorial Review.)
  • (Sole/Invited) "The National Taxpayer Advocate's Annual Report to Congress (Part II)." The Tax Adviser, October 2009, 40 (10): 712-714.
  • (Sole/Invited) "The National Taxpayer Advocate's Annual Report to Congress (Part I)." The Tax Adviser, July 2009: 483-484.
  • "Location Tax Incentive Not Federal Taxable Income." With Brian Elzweig, Journal of Accountancy, April 2009: 70.
  • (Sole) "Rules Clarified for Claiming the Exemption (and Related Tax Breaks) for Children of Divorced Parents."Journal of Accountancy, October 2008: 88.
  • (Lead) "WorldCom Shareholder's Loss Not Theft." With Brian Elzweig, Journal of Accountancy, September 2008: 88.
  • (Lead) "Designated Roth IRA Contributions." With Anthony Curatola, Strategic Finance, October, 2006: 15-17.
  • (Sole) "Training Students to Be Accounting Cops." The Tax Adviser, August 2004: 518-519.
  • (Lead) "Identification of Critical Success Factors for State Sales Tax Audit Privatization." With Paul Cameron and Tim McCoy, Journal of State Taxation, Summer 2004 (23):1.
  • (Lead) "New Marketing Opportunities for Qualified CPAs: Privatization of Texas Sales Tax Audits." With Paul Cameron and Dean DiGregorio. Today's CPA, March/April 2004: 30-34.
  • "Tax and Pension Effects of Bankruptcy – Part I." With Tom DeGeorgio, Tax Adviser, August 2003: 481-484.
  • "Tax and Pension Effects of Bankruptcy – Part II." With Tom DeGeorgio, Tax Adviser, September 2003: 556-561.
  • (Lead) "Rightful Claimant of the Child Credit?" With Anthony Curatola, Tax Notes, May 27, 2002: 1373-1379. Reprint in Tax Notes Today, 2002 TNT 103-35.
  • (Sole) "Split – priority Bankruptcy Claims, Part I," Tax Notes, December 7, 1998: 1232-1238.
  • (Sole) "Split – priority Bankruptcy Claims, Part II," Tax Notes, December 14, 1998: 1394-1401.


HIGH-QUALITY INTERDISCIPLINARY JOURNAL ARTICLES

  • (Lead)“Unequal Tax Effects for Equivalent Stock Losses.” With Brian Elzweig and Judson P. Stryker, Tax Notes, 148(4): 447-453, July 27, 2015.
  • “Labor Supply and Productivity Responses to Family-Friendly Policies: Dependent Tuition Reductions, Do They Work? If So, at What Level Do They Work Best?” With Deniz Gevrek, Marilyn Spencer and Randall Bowden, Personnel Review, July (3rd Quarter/Summer) 2015
  • (Lead)"Eminent Domain of Mortgages – A Federal Income Tax Perspective." With Brian Elzweig, Banking & Financial Services Policy Report, 2014, 33(7): 11-23.
  • "Legal and Practical Implications of the Eminent Domain of Mortgages." With Brian Elzweig, Banking & Financial Services Policy Report, 2014, 33(1): 1-10.
  • (Lead) "Eminent Domain in Oil and Gas: Tax Treatment when a Pipeline Devalues Surrounding Property." With Brian Elzweig and Anita Reed, Southern Law Journal, 2013, 23(2): 225-247.
  • "Modernizing the Theft Loss Deduction for Victims of Securities Frauds and Ponzi Schemes." With Brian Elzweig, Banking & Financial Services Policy Report, September 2011, 30(6)F: 1-11. Impact: Federal judge Francis Allegra of the United States Court of Federal Claims cited an article written by Texas A&M University-Corpus Christi professors Brian Elzweig and Valrie Chambers entitled "Modernizing the Theft Loss Deduction for Victims of Securities Frauds and Ponzi Schemes" (30 No. 9 Banking and Financial Services Policy Report 1 (Sept. 2011). In Goeller v. United States (--Fed.Cl. --, 2013 WL 1143321 (Fed.Cl.), 111 A.F.T.R.2d 2013-1255, 2013-1 USTC P 50,238), Judge Francis cited the study for noting the anomaly that in order to claim a theft loss deduction on ones taxes, the "theft" must meet the definition of theft in the state law in which the alleged theft occurred. A theft violation of federal law that does not meet the definition theft under the state in which it occurred would not lead to the availability of the theft loss. Judge Francis cited the paper stating "Can it be that when a conviction for theft is obtained under Federal statutes, a taxpayer harmed by that conduct must still gauge the deductibility of his losses by hypothetically applying a state criminal law? Of course not. None of this, indeed, makes the least bit sense." This could lead to a major change in Federal law based in part on the research by Elzweig and Chambers.
  • "Securities Fraud and the Tax Loss Deduction: The Rise and (Perhaps) Fall of the Stockbroker Exclusion." With Brian Elzweig, Journal of Legal Studies in Business, 16 (2010): 20-44.
  • (Lead) "The Best of Both Worlds: Do Below Market Leases or Sales After Eminent Domain Create a Taxable Accession to Wealth?" With Brian Elzweig, Journal of Legal, Ethical and Regulatory Issues, 2009, 13 (1): 1-15.
  • (Lead) "Does Changing the Timing of a Yearly Individual Tax Refund Change the Amount Spent Vs. Saved?" With Marilyn Spencer, Journal of Economic Psychology, 2008, 29: 856-862; available online at: http://dx.doi.org/10.1016/j.joep.2008.04.001. Impact factor: 1.081. Impact: Cited 18 times as of December 1, 2013 per Google Scholar. Included in these citations is a citation in "A Smarter Stimulus" by James Surowiecki in The New Yorker (January 26, 2009). Authors from The Congressional Budget Office, Harvard and UC Berkeley also cited this work. This article says, in essence, that with respect to stimulating the economy, a tax rebate in a lump sum of $600 does not, behaviorally speaking, have the same effect as a series of smaller, periodic tax rebates totaling the same amount (e.g. 12 monthly rebates of $50). This article (as subsequently cited) led to a change in the distribution of the 2009 tax rebate from a lump sum rebate to the Making Work Pay tax cuts which reduced federal withholdings over several pay periods. Michael Grunwald (The New Deal, Simon and Schuster, 2010) explained it on p. 126: Studies in "behavioral economics" have shown that we're more likely to save money when it arrives in a big chunk. When we receive the same windfall without noticing it, we're more likely to spend it without thinking. So Summers and ther rest of the economic team argued for leaking out the tax cuts without fanfare, to mainline more cash into the economic bloodstream.
  • "Softlifting: Exploring Determinants of Attitude." With Tim Goles, Bandula Jayatilaka, Beena George, David Taylor, Linda Parsons and Rebecca Brune, Journal of Business Ethics, 2007, 77 (4) (February):481-499. SpringerLink at: http://www.springerlink.com/content/k6kh8u72311046wt/. Impact:Cited 53 times as of December 1, 2013 per Google Scholar.


OTHER PEER REVIEWED JOURNAL ARTICLES

  • (Invited) “Directions in Individual Taxation.” With Dave R. Baldwin, Lawrence H. Carlton, Donna Haim, Jonathan Horn, Kenneth L. Rubin, Kaye F. Sheridan, David E.Taylor, D. J. Zidik, Jr., The Tax Adviser, September, 2015.
  • (Invited) “Recent Developments in Individual Taxation.” With Dave R. Baldwin, Lawrence H. Carlton, Donna Haim, Jonathan Horn, S. M. Morrow, Kenneth L. Rubin, Kaye F. Sheridan, David E.Taylor, D. J. Zidik, Jr., The Tax Adviser, March, 2015. www.aicpa.org/Publications/TaxAdviser/2015/march/Pages/Rubin_Mar15.aspx
  • “Scaredy Cats to Cool Cats: How Time Perspective Matters in Attitude and Intent Toward Financial Decisions.” With Marilyn Spencer and Bilaye Benibo, Journal of Economics and Economic Education Research, Fall, 2014,15(3): 197-228.
  • (Lead/Interdisciplinary) "Reactions to the 2008 Economic Crisis and the Theory of Planned Behavior." With Bilaye Benibo and Marilyn Spencer, Academy of Accounting and Financial Studies Journal, December 2011, 15(4): 17-30.
  • (Interdisciplinary) "Credit Card Accountability Responsibility and Disclosure Act of 2009: Helpful for 18- to 21-Year-Olds?" With Giancarlo Berrocal and Marilyn Spencer, Journal of Economics and Economic Education Research, 2010, 13(1): 77-95. www.lulu.com/shop/dreamcatchers-group/jeeervol13no12012member/paperback/product-20102754.html.
  • (Lead/Interdisciplinary) "A Model of Cheating Behavior among University Business Students." With Greg Black and Paul Cameron, Perspectives in Business, 2009, 6 (2):45-55.
  • (Interdisciplinary) "Approaching Digital Equity: Is Wi-Fi the New Leveler?" With Karen Middleton, Information Technology and People, 2010, 23 (1): 4-22. Impact factor: 0.767.
  • (Lead/Interdisciplinary) "Goldilocks Rebates: Complying with Government Wishes Only When Rebate Amount Is 'Just Right.'" With Marilyn Spencer and Joseph Mollick,The Journal of Economics and Economic Education Research, 2009, 10 (1): 101-119.
  • (Interdisciplinary) "SOX as Safeguard and Signal: The Sarbanes-Oxley Act of 2002 in Transaction Cost Economics Terms." With W. Scott Sherman, Multinational Business Review, 2009, 17 (3): 163-179.
  • (Interdisciplinary) "Do Students Follow a Strictly Economic Model of Cheating?" With Greg Black and Paul Cameron, Review of Business Research, VI(4) 2006, 23-28.
  • (Sole) "CPAs in a Collection Situation: Do They Venue Shop, and If So, Where?" Business Research Yearbook: Global Business Perspectives, XII 2005: 20-24.
  • "Optimizing Bonus Depreciation & Section 179." With C.J. O'Neil, The Enrolled Agents Journal, November-December 2004:6-17 (lead article).
  • (Lead) "'Who Knew?' Small CPAs Predicted Scandals from Change in Auditor Independence Rules." With Paul Cameron, Business Research Yearbook: Global Business Perspectives, XI 2004: 296-300.
  • (Lead/Interdisciplinary) "Capitalism and Accounting Reform." With Patrick Crowley, SAM AdvancedManagement Journal, Summer 2003: 44-55.
  • (Lead) "Tax Strategies for Small Business." With Cherie O'Neil, Tax Pro Quarterly Journal: The Magazine for Tax Professionals, Winter 2003: 11-17.
  • "Getting New Business." With Dean W. DiGregorio and Pierre L. Titar, National Society of Accountants, published online @ www.nsacct.org, June 26, 2002.


REFEREED CASES

  • "Audit That Return!: Developing Tax Issues and Audit Judgment in Graduate Accounting Students." With Anna Shaheen and Sharon Polansky, Journal of the International Academy for Case Studies, 2011, 17 (Special Issue Numbers 1 and 2): 73-85 and 89-97.
  • (Lead) "The Federal Government Vs. York County: A Transfer Pricing Case for Managerial Accounting Students." With Dean DiGregorio, and Abby Royce.Journal of the International Academy for Case Studies, 2008, 14 (1): 119-122 and 14 (2): 131-136.
  • (Lead) "Freezing Dad: Taxing Potential Human Capital." With Barry Armandi. Journal of the International Academy for Case Studies, 2006, 12 (3): 37-42.


INSTRUCTIONAL MATERIALS

  • Tax Treatment of Casualty and Theft Losses. Released for sale to Internal Revenue Service by Micromash (2003). Revised 2007.
  • 2003 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2004, Pratt & Kulsrud. ARC Publishing 2004.
  • Solutions Manual to Accompany 2003 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2004, Pratt & Kulsrud. ARC Publishing, 2004.
  • 2003 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2003, Pratt & Kulsrud. Accepted by ARC Publishing, 2004.
  • Solutions Manual to Accompany 2003 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2004, Pratt & Kulsrud. Accepted by ARC Publishing, 2004.
  • 2002 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2003, Pratt & Kulsrud. ARC Publishing, 2003.
  • Solutions Manual to Accompany 2002 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2003, Pratt & Kulsrud. ARC Publishing, 2003.
  • 2002 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2003, Pratt & Kulsrud. ARC Publishing, 2003.
  • Solutions Manual to Accompany 2002 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2003, Pratt & Kulsrud. ARC Publishing, 2003.
  • 2001 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2002.
  • Solutions Manual to Accompany 2001 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2002.
  • 2001 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2002.
  • Solutions Manual to Accompany 2001 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2002.
  • 2000 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2001.
  • Solutions Manual to Accompany 2000 Tax Return Practice Problems for Corporations, S Corporations and Partnerships. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2001.
  • Two 2000 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2001.
  • Solutions Manual to Accompany Two 2000 Individual Tax Return Practice Problems. To accompany Federal Individual Taxation 2002, Pratt & Kulsrud. ARC Publishing, 2001.
  • Micromash Introduction to Media. Author. 2000, Updated and reissued in 2005, 2007.
  • Income Tax Training: Form 1040. Contributing Author. October 2000.
  • Micromash CPA Review, ARE. Taxation Section Contributing Author, software. 2000-2001. 21. Logicat CPA Review, Contributing Author, 1996.

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