James Biagi
Teaching Professor
School of Business
Education
- JD (1990) State University of New York at Buffalo School of Law (Tax Law)
- BBA (1986) Pace University (Accounting)
Research
Scholarly activities are concentrated in issues related to federal tax practice and procedure, the Pathways Commission on Accounting Higher Education, professional ethics, legal issues related to cryptocurrency, charitable giving, and the effect of Artificial Intelligence on the Accounting Profession.
General Information
Attorney in the State of New York (1991) and admitted to practice before the United States Tax Court and Southern District of New York.
Certified Public Accountant licensed in the State of New York since 1990.
Certified Public Accountant licensed in the State of New York since 1990.
Experience
Former law firm partner and practicing Tax Attorney
Former Trial Attorney with the Office of Chief Counsel for the Internal Revenue Service
Former Auditor with EY
Former Trial Attorney with the Office of Chief Counsel for the Internal Revenue Service
Former Auditor with EY
Institutional Service
- School of Business FEFA Area Academic Committee Member
- Course Coordinator Member
- School of Business Faculty Ambassador Member
- Alumni & Developmet Committee for the Board of Trustees Member
- Masters of Science in Accouting and Analytics Member
- Admitted Student Day Faculty Participant Member
- Univeristy's Benefits Committee Member
- Men's Golf Team Faculty Advisor Member
- Master of Science in Accouting and Analytics Chair
- School of Business FEFA Area Academic Committee Member
- School of Business Graduate Curriculum Committee Member
- Director of the Financial Planning Program Chair
- Accounting Faculty Search Committees (6) Member
- Management Programs Advisory Committee Member
- Co-Chair Accounting Hiring Committee Chair
Professional Service
- NYSCPA Accounting Careers and Education Committee Committee Member
- School of Business AA Program Organizer
Consulting Service
Managing Member of 656-660 Lexington Avenue, LLC, a commercial real estate holding company
Expert witness in attorney malpractice litigation
Expert witness in attorney malpractice litigation
Professional Societies
- NYSCPA – New York Society of CPAs Member
- AICPA – American Institute of Certified Public Accoutants Member
Selected Publications
Published scholarly paper in article in The Journal of Philanthropy and Marketing ( f/k/a International Journal of Non-Profit and Voluntary Sector Marketing) on March 29, 2022 entitled Donor Advised Funds: Ethical Issues on the New Frontier of Philanthropy.
Cited as: Biagi, J. B., & Hefter, M. L. (2022). Donor advised funds: Ethical issues on the new frontier of philanthropy. Journal of Philanthropy and Marketing, e1748.
https://doi.org/10.1002/nvsm.1748
Article in Inc. Magazine on October 29, 2020 entitled: How Donald Trump Changed Your Taxes – and Joe Bidden Could Do to Unravel It All. Article can be found at:
https://new.inc.com/james-biagi/business-taxes-election-2020-biden-trump.html
Article in Inc. Magazine on October 9, 2020 entitled: The Estate Tax: Unpacking the Current State of Play. Article can be found at:
https://www.inc.com/james-biagi/the-estate-tax-unpacking-current-state-of-play.html?cid=search
Article in Inc. Magazine on July 31, 2020 entitled: How Remote Work Changes You State Income Taxes. Article can be found at:https://www.inc.com/james-biagi/how-remote-work-changes-your-state-income-tax.html?cid=search
Article in Inc. Magazine on July 15, 2020 entitled: How to Get an IRS Payment Plan. Article can be found at: https://www.inc.com/james-biagi/how-to-get-an-irs-payment-plan.html?cid=search
Article in Inc. Magazine on July 8, 2020 entitled: PPP Forgiveness: What you need to know. Article can be found at:https://www.inc.com/james-biagi/ppp-loan-forgiveness-what-you-need-to-know.html?cid=search
Article in Inc. Magazine on July 6, 2020 entitled: How the Cares Act Changes Charitable Contribution Rules. Article can be found at: https://www.inc.com/james-biagi/cares-act-changes-charitable-contribution-rules.html?cid=search
Article in Inc. Magazine on June 18, 2020 entitled: Using Retirement Funds to Cover COVID Financial Losses. Article can be found at: https://www.inc.com/james-biagi/using-retirement-funds-to-cover-covid-financial-losses.html?cid=search
Article in Inc. Magazine on June 3, 2020 entitled: Be Careful with Cares Act Taxes. Article can be found at: https://www.inc.com/be-careful-with-cares-act-taxes.html.
Accounting Today, April 6, 2018 issue, "Thinking about becoming an accounting professor?"
Journal of Accountancy CPA Insider Newsletter, August 2017 issue, "Don’t let these myths stand between you and a teaching job"
Biagi, James B. (2016). "Bulk asset purchase transactions involving New York sales tax vendors: Be careful there and everywhere". Journal of Accounting and Taxation, Vol 8(6), pp. 66-69.
Biagi, James B. (2015). "Considerations in Addressing an Internal Revenue Service Audit for an Individual Taxpayer in the United States". Journal of Law and Conflict Resolution, Vol 7(1), pp. 1-8.
Biagi, J. B. (2014). "Effect of Signature Card on Disposition of Joint Bank Account upon Death of Co-Owner under New York Banking Law". Beijing Law Review, 5, 260-263.
Conference proceeding for the Society of Business Research International conference held in March 2015 entitled: "New York State Sales and Use Tax: A Discussion of Jurisdictional and Reporting Issues Related to Business Taxpayers".
Summers v. Commissioner, 71 T.C.M. 1753 (1996)
Beckwith v. Commissioner, 69 T.C.M. 1678 (1995)
Estate of Fox v. Commissioner, 69 T.C.M. 1719 (1995)
Kelley v. Commissioner, 66 T.C.M. 1132 (1993)
Cited as: Biagi, J. B., & Hefter, M. L. (2022). Donor advised funds: Ethical issues on the new frontier of philanthropy. Journal of Philanthropy and Marketing, e1748.
https://doi.org/10.1002/nvsm.1748
Article in Inc. Magazine on October 29, 2020 entitled: How Donald Trump Changed Your Taxes – and Joe Bidden Could Do to Unravel It All. Article can be found at:
https://new.inc.com/james-biagi/business-taxes-election-2020-biden-trump.html
Article in Inc. Magazine on October 9, 2020 entitled: The Estate Tax: Unpacking the Current State of Play. Article can be found at:
https://www.inc.com/james-biagi/the-estate-tax-unpacking-current-state-of-play.html?cid=search
Article in Inc. Magazine on July 31, 2020 entitled: How Remote Work Changes You State Income Taxes. Article can be found at:https://www.inc.com/james-biagi/how-remote-work-changes-your-state-income-tax.html?cid=search
Article in Inc. Magazine on July 15, 2020 entitled: How to Get an IRS Payment Plan. Article can be found at: https://www.inc.com/james-biagi/how-to-get-an-irs-payment-plan.html?cid=search
Article in Inc. Magazine on July 8, 2020 entitled: PPP Forgiveness: What you need to know. Article can be found at:https://www.inc.com/james-biagi/ppp-loan-forgiveness-what-you-need-to-know.html?cid=search
Article in Inc. Magazine on July 6, 2020 entitled: How the Cares Act Changes Charitable Contribution Rules. Article can be found at: https://www.inc.com/james-biagi/cares-act-changes-charitable-contribution-rules.html?cid=search
Article in Inc. Magazine on June 18, 2020 entitled: Using Retirement Funds to Cover COVID Financial Losses. Article can be found at: https://www.inc.com/james-biagi/using-retirement-funds-to-cover-covid-financial-losses.html?cid=search
Article in Inc. Magazine on June 3, 2020 entitled: Be Careful with Cares Act Taxes. Article can be found at: https://www.inc.com/be-careful-with-cares-act-taxes.html.
Accounting Today, April 6, 2018 issue, "Thinking about becoming an accounting professor?"
Journal of Accountancy CPA Insider Newsletter, August 2017 issue, "Don’t let these myths stand between you and a teaching job"
Biagi, James B. (2016). "Bulk asset purchase transactions involving New York sales tax vendors: Be careful there and everywhere". Journal of Accounting and Taxation, Vol 8(6), pp. 66-69.
Biagi, James B. (2015). "Considerations in Addressing an Internal Revenue Service Audit for an Individual Taxpayer in the United States". Journal of Law and Conflict Resolution, Vol 7(1), pp. 1-8.
Biagi, J. B. (2014). "Effect of Signature Card on Disposition of Joint Bank Account upon Death of Co-Owner under New York Banking Law". Beijing Law Review, 5, 260-263.
Conference proceeding for the Society of Business Research International conference held in March 2015 entitled: "New York State Sales and Use Tax: A Discussion of Jurisdictional and Reporting Issues Related to Business Taxpayers".
Summers v. Commissioner, 71 T.C.M. 1753 (1996)
Beckwith v. Commissioner, 69 T.C.M. 1678 (1995)
Estate of Fox v. Commissioner, 69 T.C.M. 1719 (1995)
Kelley v. Commissioner, 66 T.C.M. 1132 (1993)
Courses
ACC-351: Federal Taxation of Individuals
ACC-352: Federal Taxation of Business Entities
ACC-431: Advanced Accounting
ACC-552: Tax Compliance and Planning for Business Entities
ACC-585: Fraud Examination and Forensic Investigation
FIN-500: Financial & Managerial Accounting
ACC-352: Federal Taxation of Business Entities
ACC-431: Advanced Accounting
ACC-552: Tax Compliance and Planning for Business Entities
ACC-585: Fraud Examination and Forensic Investigation
FIN-500: Financial & Managerial Accounting