Richard J. Kovach

Richard J. Kovach

Title: Professor of Law, Emeritus
Office: Room 242
Phone: 330-972-6794
Fax: 330-258-2343
Email: kovach2@uakron.edu
SSRN: http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=348234
Selected Works - bepress: http://works.bepress.com/richard_kovach/
Curriculum Vitae: Download in PDF format


Biography

Richard J. Kovach became the first C. Blake McDowell, Jr. Professor of Law for excellence in teaching and research at The University of Akron School of Law in 1998. Previously, he was named a faculty honoree at the University's Board of Trustees Recognition Program for "exceptional capacity for high-quality teaching, productive scholarship and dedicated service." He is a recipient of Akron Law's "Outstanding Professor of the Year" award, serves as an Intellectual Property Fellow, and is a member of the University's graduate faculty as a result of teaching Masters in Taxation students enrolled in the College of Business Administration. Since 1979, Professor Kovach has taught ten separate courses in federal taxation and five additional courses covering subjects that include business associations and estates and trusts. For several consecutive years, Professor Kovach has taught 21 semester hours annually. His published scholarship includes several articles that focus on various policy issues pertaining to federal taxation. Professor Kovach has substantial practice experience as a tax and business law attorney, and he has provided extensive pro bono assistance to members of the university community, as well as individuals and nonprofit organizations in the broader community. He received is A.B. from Oberlin College in 1970 and J.D. from Harvard Law School in 1974. Professor Kovach is a member of Phi Beta Kappa and a 1970 Woodrow Wilson Designate.


Publications

  • Taxes, Loopholes and Morals Revisited: A 1963 Perspective on the Tax Gap, 30 Whittier L. Rev. 247 (2008)
  • Technical and Policy Standards for Inflation Adjustments Under the Internal Revenue Code, 33 Okla. City U. L. Rev. 603 (2008)
  • New Rulemaking Approaches to Improve Federal Tax Administration Through Use of Precisional Substitutions that Avoid Valuation Uncertainties, 6 Hous. Bus & Tax L.J. 79 (2006)
  • Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, 21 Akron Tax J. 1(2006)
  • A Seldom Considered Aspect of Tax Fairness and Simplifications: The Need for a Coherent Policy Perspective on the Many and Varied Dollar Limitations Contained in the Internal Revenue Code, 1 Pitt. Tax Rev. 1 (2003)
  • Impact of the 2001 Tax Act on Retirement Savings for Owners and Employees of Small Businesses,� 6 J. of Small & Emerging Bus. Law 289 (2002)
  • The Janus-Like Nature of Treasury Regulations: Recent Promulgations Illustrate How Regulators Can Simplify as Well as Complicate Administration of the Internal Revenue Code,� 29 Ohio N.U. L. Rev. 83 (2002)
  • Family Development Deductions - An Alternative to Repealing the Estate Tax, 35 U. Rich. L. Rev. 27 (2001)
  • Towards Equalization of the Personal Retirement Savings Prerogatives of Small Business Owners and Their Employees, 31 Loyola Chi. L. Rev. 369 (2000)
  • A Critique of SIMPLE - Yet Another Tax-Favored Retirement Plan, 32 New Eng. L. Rev. 401 (1998)
  • Tax Complexity, Regulatory Ambivalence, and Disparate Benefits and Burdens in Deferred Compensation Planning for Small Businesses, 11 St. Thomas L. Rev. 141 (1998)
  • Bright Lines, Facts and Circumstances Tests, and Complexity in Federal Taxation, 46 Syracuse L. Rev. 1287 (1996)
  • The Simplified Employee Pension: An Increasingly Attractive Alternative Among Qualified Retirement Plans, 8 Akron Tax J. 109 (1991)
  • Qualified Retirement Plans for Small Businesses: An Evaluation of the Utility of Vesting Schedules After the Tax Reform Act of 1986, 93 Dick. L. Rev. 497 (1989)
  • Coverage Flexibility for Qualified Retirement Plans After the Tax Reform Act of 1986, 5 Akron Tax J. 107 (1988)
  • A Perspective on Participant Loan Provisions in Qualfied Retirement Plans After the 1986 Tax Act, 4 Akron Tax J. 129 (1987)
  • Federal Income Tax Developments: 1983, 2 Akron Tax J. 1 (1984) (with Merlin G. Briner)
  • A Handbook for Writing Appellate Briefs  (Thayer-Dearing Company 1974)


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