LL.M. in Taxation, University of Washington J.D. Brigham Young University B.S. in Accounting, Brigham Young University
Prof. Bill Bailey has been at Bradley University since 2016. He is a licensed Certified Public Accountant and a Licensed Attorney (inactive). He taught graduate and undergraduate tax and accounting courses for six years before coming to Bradley University—three years at Central Washington University and three years at Weber State University.
Outside of his teaching, research, service, and consulting activities, his hobbies include reading, visiting historical sites, watching movies, and enjoying time with his wife and their four sons.
Prof. Bailey began his career working for KPMG in Seattle, where he provided tax compliance and consulting services. His background also includes working as a law clerk for an estate planning law firm and working as an extern for the IRS Office of Chief Counsel in Salt Lake City. He continues to provide tax and regulatory consulting for individuals and nonprofit organizations.
Prof. Bailey currently teaches undergraduate and graduate courses covering tax compliance and consulting concepts and theory. Topics include the taxation of individuals, corporations, partnerships, nonprofit organizations, estates and trusts, etc.
Prof. Bailey’s primary research interests involve the taxation of nonprofits, estate planning, and individual taxation. His research has appeared in journals such as Tax Notes, The CPA Journal, and Practical Tax Strategies. Prof. Bailey’s research seeks to develop (1) practical applications of tax law and strategy that impact current tax professionals, (2) legal theory that impacts the policies behind government regulation, and (3) pedagogical theory that impacts instructors of tax and business law.
Selected Peer-Reviewed Journal Articles in the Last Five Years
Bailey, W.A. (2016). Is the Parsonage Allowance Constitutional? The Courts Question Taxpayer Standing, The CPA Journal, 86(4), 28-33.
Read, D.W., Bailey, W.A. (2015). A Primer on Teaching the Law of Wills, Probate, and Basic Estate Planning Documents to Business Law Students, Southern Journal of Business and Ethics, 7, 11-34.
Bailey, W.A., Pace, R. (2014). Trust Fund Recovery Penalty Still Vexing ‘Responsible Persons,’ Tax Notes, 142(6), 653-60.
Bailey, W.A., Tidd, R.R., Cahalan, R. (2013). The Effect of the Affordable Care Act on Charitable Hospitals: The New IRC Section 501(r) and the CPA’s Role, The CPA Journal 83(5), 57-62.
Bailey, W.A. (2012). Taxman on Campus: How Aggressive IRS Initiatives Are Increasing Audit and Compliance Risk for Colleges and Universities, BYU Law and Education Journal, 2012(2), 215-56.
Bailey W.A. (2012), Navigating Form 990’s Governance Section to Reduce a Nonprofit’s Risk Exposure, Practical Tax Strategies 88(1), 4-13.
Licensures and Certifications
Prof. Bailey is a licensed Certified Public Accountant (CPA) and a licensed Attorney (inactive) in Washington State