Jennifer L. Chapman, JD, CPA 706.654.7484 413 Waddell Street, Athens, GA 30605 jennchap@yahoo.com ACADEMIC POSITIONS University of Georgia, Terry College of Business, J.M. Tull School of Accounting Senior Lecturer Director of Master of Accountancy (MAcc) Program Tull School AACSB Coordinator Part-Time Instructor, Tax Research Athens, Georgia 2015-Present 2015-Present 2015-Present 2014 Georgia Gwinnett College Associate Professor of Legal Studies and Accounting Assistant Professor of Legal Studies and Accounting Assistant Dean for Operations Lawrenceville, Georgia 2014-2015 2008-2014 2012-2015 University of Georgia School of Law Adjunct Professor of Tax Law Athens, Georgia 2006-2008, 2011-Present RESEARCH INTERESTS Impact of income and transfer tax law and federal tax procedure on individuals and businesses Professionalism and ethics in the legal and accounting fields Pedagogical issues PROFESSIONAL POSITIONS Fortson, Bentley, and Griffin, P.A. Tax Attorney Athens, Georgia 2004-2008 PricewaterhouseCoopers, LLP Tax Consultant Atlanta, Georgia 1999, 2000 FEDERAL JUDICIAL CLERKSHIP Hon. Clay D. Land, U.S. District Court, Middle District of Georgia Judicial Law Clerk Columbus, Georgia 2002-2004 PROFESSIONAL LICENSES Attorney, State Bar of Georgia (active) Certified Public Accountant, Georgia State Board of Accountancy (active) EDUCATION University of Georgia, School of Law Juris Doctor Magna Cum Laude, Order of the Coif Editor-in-Chief, Georgia Law Review, 2001-2002 Athens, Georgia 2002 University of Georgia, Graduate School, J.M. Tull School of Accounting Masters of Accountancy, Taxation Summa Cum Laude Athens, Georgia 1998 University of Georgia, J.M. Tull School of Accounting Bachelor of Business Administration, Accounting First Honor Graduate, Summa Cum Laude, With Honors Athens, Georgia 1997 Young Harris College Jointly Enrolled During Junior & Senior Year of High School Earned equivalent of a minor in French Phi Theta Kappa Young Harris, Georgia 1992-94 COURSES TAUGHT Legal Environment of Business, BUSA 2106 (BUSA 3500 until Fall 2012), Georgia Gwinnett College, Fall 2008, Spring 2009, Fall 2009, Spring 2010, Summer 2010, Fall 2010, Spring 2011, Summer 2013 Regulation of the Accounting Profession, ACCT 4300, Georgia Gwinnett College, Fall 2011, Spring 2012, Fall 2012, Spring 2013, Fall 2013, Spring 2014, Fall 2014 Negotiations, MGMT 4400, Georgia Gwinnett College, Fall 2009, Fall 2011 Federal Income Taxation of Individuals, ACCT 3201, Georgia Gwinnett College, Spring 2010, Spring 2011, Fall 2011, Spring 2012, Fall 2012, Spring 2013, Fall 2013, Fall 2014, Spring 2015 Introduction to Financial Accounting, ACCT 2101, Georgia Gwinnett College, Fall 2008, Spring 2009, Spring 2010, Fall 2010, Spring 2011 Tax Policy & Research, ACCT 7451, University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Fall 2014, Fall 2015 Estate & Gift Taxation, ACCT 7430, University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Fall 2015 Multi-Jurisdictional Taxation, ACCT 7435, University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Fall 2015 Professional Accounting I, ACCT 5710, University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Fall 2015 Taxation II, ACCT 5410, University of Georgia, Terry College of Business, J.M. Tull School of Accounting, Spring 2016 (short session) Intermediate Accounting for Non-Accounting Majors, ACCT 5001, University of Georgia, Terrry College of Business, J.M. Tull School of Accounting, Spring 2016 Accounting and Finance for Lawyers (co-taught with Chadwick S. Kelly, JD, CPA), JURI 4384, University of Georgia School of Law, Spring 2016 Legal Accounting, JURI 4580, University of Georgia, School of Law, Spring 2011, Spring 2012 Estate Planning Seminar, JURI 4560, University of Georgia, School of Law, Spring 2006, Spring 2007, Spring 2008 Federal Estate & Gift Taxation, JURI 4590, University of Georgia, School of Law, Fall 2007 PUBLICATIONS Peer Reviewed Academic Articles: Benjamin W. Akins, Jennifer L. Chapman, & Jason M. Gordon, A Whole New World: Income Tax Considerations of the Bitcoin Economy, 12 PITTSBURGH TAX REVIEW 25 (2014). Jennifer L. Chapman, Case Study: Using the Supreme Court’s Affordable Care Act Decision to Introduce Judicial Review Philosophies in a Legal Environment Course, 30 JOURNAL OF LEGAL STUDIES EDUCATION 321 (Summer 2013). Jennifer L. Chapman, Fitting the Jigsaw Pieces Together to Define the Scope of the Tax Shelter Exception to the Section 7525 Privilege, BUSINESS LAW REVIEW, Volume 44 (Spring 2011). Jennifer L. Chapman, Attorney or CPA? Why It Matters: The Evolving Role of Evidentiary Privileges in Tax Litigation, SOUTHERN LAW JOURNAL, Vol. XX (Fall/Winter 2010). Editorial Board Reviewed Academic Articles: Jason M. Gordon Jennifer L. Chapman, & Benjamin W. Akins, The Case for Regulation of Bitcoin Mining as a Security, 19 VIRGINIA JOURNAL OF LAW AND TECHNOLOGY ___ (Summer 2015). Jennifer L. Chapman, Navigable Purpose? Prove It. Rethinking the Role of the Navigational Servitude in Regulatory Takings Claims After Lucas v. South Carolina Coastal Council, 35 GA. L. REV. 1195 (Summer 2001). Peer Reviewed Conference Proceedings: Case Study: The Supreme Court, the Affordable Care Act, and Theories of Judicial Review, Academy of Business Research Conference, Biloxi, Mississippi, November 2012 Fitting the Jigsaw Pieces Together to Define the Scope of the Tax Shelter Exception to the Section 7525 Privilege, North Atlantic Regional Business Law Association Conference, Waltham, Massachusetts, April 2011 Attorney or CPA? Why It Matters: The Evolving Role of Evidentiary Privileges in Tax Litigation, Southern Academy of Legal Studies in Business Conference, San Antonio, Texas, May 2010 Essays: A Tribute to Anne Proffitt Dupre, 46 GA. L. REV. i (Summer 2012). Other: Drafted and edited quizzes to accompany Mallor et al’s Business Law (McGraw-Hill Irwin, 15th ed. 2012). WORKS IN PROGRESS J. Chapman and J. Gordon, If the Wright Brothers Never Got Off the Ground, Will the Post-JOBs Act Securities Registration Exemptions Allow for the Next Mark Zuckerberg?, Targeted for Journal of Legal Studies Education (2015/2016) J. Chapman, What Mork Learned from Michael: The Importance of Estate Tax Planning for Intangibles Targeted for a tax law journal (2015/2016). CONFERENCE PRESENTATIONS Who We Are: Evaluating the Credentials, Positions, and Career Paths of B-School Assessment Professionals, AACSB Assessment Conference, Charlotte, North Carolina, forthcoming March 2016 (co-presenter, Myra Moore) Making an Impact Through Teaching, Scholarship, Service, and Student Engagement, Governor’s Teaching Fellows Conference, Athens, Georgia, January 2015 (co-presenter, C. Douglas Johnson, Ph.D.) The Case for Regulation of Bitcoin Mining as a Security, Academy of Legal Studies in Business Annual Conference, Seattle, Washington, August 2014 (co-presenter, Jason Gordon, JD, LLM) The Equal Pay Act: 50 Years Hence, Georgia Gwinnett College Intersections Conference, Lawrenceville, Georgia, April 2014 (co-presented with Dr. C. Douglas Johnson, Ph.D., Kathleen Pinson, CPA, and three student presenters) Case Study: The Supreme Court, the Affordable Care Act, and Theories of Judicial Review, Academy of Business Research Conference, Biloxi, Mississippi, November 2012 Fitting the Jigsaw Pieces Together to Define the Scope of the Tax Shelter Exception to the Section 7525 Privilege, North Atlantic Regional Business Law Association Conference, Waltham, Massachusetts, April 2011 Attorney or CPA? Why It Matters: The Evolving Role of Evidentiary Privileges in Tax Litigation, Southern Academy of Legal Studies in Business Conference, San Antonio, Texas, May 2010 OTHER CONFERENCES ATTENDED AACSB Accreditation Conference, Chicago, Illinois, September 2015 AACSB International Conference and Annual Meeting (ICAM), Tampa, Florida, April 2015 AACSB Seminar for New Associate Deans, San Antonio, Texas, November 2014 AACSB Annual Assessment Conference, New Orleans, Louisiana, March 2014 AACSB Associate Deans Conference, Phoenix, Arizona, November 2013 AACSB Redesigning the Undergraduate Curriculum Conference, Tampa, Florida, April 2013 Southern Polytechnic State University – University of Pittsburgh Center for International Studies Joint Faculty Development/Curriculum Enrichment Workshop, Marietta, Georgia, October 2012 AACSB International Accreditation Conference, Philadelphia, Pennsylvania, September 2011 Consortium on Negotiation & Conflict Resolution (CNCR), Mediating Campus Disputes, Georgia State University College of Law, Jekyll Island, Georgia, August 2009 Southern Academy of Legal Studies Conference, Atlanta, Georgia, November 2008 EDITORIAL POSITIONS Peer Reviewer, Southern Law Journal, Spring 2010-Spring 2011 Peer Reviewer, Journal of Legal Studies in Business, Fall 2008-2015 Peer Reviewer, American Business Law Journal, Fall 2008-2015 Editor-in-Chief, Georgia Law Review, Volume 36, Fall 2001-Summer 2002 Editorial Board Member, Georgia Law Review, Volume 35, Fall 2000-Summer 2001 LECTURES & SPEECHES Presentation to Aging and Dementia class on Estate Planning and Elder Law Considerations for Family Members, Georgia Gwinnett College, April 2012, April 2013, April 2014, and April 2015 Georgia Gwinnett College, Center for Teaching Excellence, Presentation to educate faculty on the online curriculum review site (developed jointly be GGC Educational Technology and the College Curriculum Committee); January 2012 Two-day seminar for graduate Forestry students on contract law and accounting and tax considerations of forming and operating a forestry consulting business, University of Georgia, Warnell School of Forestry, September and October 2011 Presentation to Psychology of Aging class on Estate Planning and Elder Law Considerations for Family Members, Georgia Gwinnett College, May 2011 Presentation to the GE Women’s Network on Estate Planning and Probate Law in Georgia, Co-Presenting with Robert G. Boehmer, Associate Provost, University of Georgia, Atlanta, Georgia, May 2010 Conducted one-day seminar for graduate Forest Business students on the legal considerations of forming and operating a forestry consulting business, University of Georgia, Warnell School of Forestry, March 2010. Led discussion on effective nonprofit boards, Morton Theatre Corporation, Athens, Georgia, May 2009 Participated in panel discussion on “Estate Planning and the Role of Non-Profit Boards,” United Way of Northeast Georgia, Athens, Georgia, May 2008 Conducted seminar for federal employees on “Why You Need an Estate Plan,” Environmental Protection Agency, Athens, Georgia, September 2007, February 2008, July 2008, July 2009 Participated in panel discussion on “Women in Business,” The Georgia Club, Athens, Georgia, March 2007 Speech to rising third-year law students on “The Federal Clerkship Application Process,” University of Georgia School of Law, April 2006, April 2007 SERVICE TO THE ACADEMY & TO THE PROFESSION Participant in the Atlantic Institute’s Academic Trip to Turkey, June 2014 American Accounting Association, 2015-Present Academy of Legal Studies in Business, 2008-2015 Southeastern Academy of Legal Studies in Business, 2008-2015 Southern Academy of Legal Studies in Business, 2010-2011 North Atlantic Regional Business Law Association, 2011-2012 American Bar Association, 2002-Present Georgia Society of Certified Public Accountants, 1998-Present American Institute of Certified Public Accountants, 1998-Present SERVICE TO THE INSTITUTION AACSB Coordinator, Georgia Gwinnett College, 2015 Member, AACSB Executive Committee, Georgia Gwinnett College, 2013-2015 Member, Strategic Planning/AACSB Steering Committee, School of Business, Georgia Gwinnett College, 20112015 Chair, College Curriculum Committee, Georgia Gwinnett College, 2011-2015 Chair, School of Business Curriculum Committee, Georgia Gwinnett College, 2011-2015 Member, Merit Pay Task Force, Georgia Gwinnett College (April – May 2014 limited term task force) Member, DegreeWorks Committee (ad hoc), Georgia Gwinnett College, 2013-2014 Member, Leadership Institute Committee (ad hoc), Georgia Gwinnett College, 2012-13 Chair, Faculty Recruitment Committee (ad hoc), School of Business, Georgia Gwinnett College, 2012-2014 Faculty Leader, School of Business Studies Abroad Trip to Belgium, France, and Switzerland, May 2012 Member, ACE Lab Subcommittee (Internationalization), Georgia Gwinnett College, 2011-12 Member, SACS Compliance Certification Committee, Georgia Gwinnett College; Lead Author, Standards 3.4.1 and 3.4.10, 2011-13 Member, Quality Enhancement Plan (QEP) Committee, Georgia Gwinnett College; Member, Community Input Subcommittee; Member, School of Business QEP Subcommittee, 2011-13 Chair, Annual Awards Committee, Georgia Gwinnett College, 2009-2011 Member, Mentoring Committee, Georgia Gwinnett College, 2009-2010 Member, IEE Goal Team #2: Effective Written & Oral Communication, Georgia Gwinnett College, 2009-2010 Member, School of Business Scholarship & Awards Committee, Georgia Gwinnett College, 2009-2011 Member, School of Business Students Committee, Georgia Gwinnett College, 2009-2011 Secretary, Member, School of Business Curriculum Committee, Georgia Gwinnett College, 2008-2011 Member, Annual Awards Committee, 2008-09 Member, IEE Goal Team #6: Ethics, Georgia Gwinnett College, 2008-2009 COMMUNITY SERVICE Treasurer, Board of Directors, Georgia Children’s Chorus, 2015-Present Board of Directors, Treasurer, Finance Committee Chair, Strategic Planning Committee, Sub-Committee Chair for Philanthropic Support, University of Georgia Alumni Association, 2006-2015 Athens Rotary Club, Athens, Georgia, 2010 Treasurer, Board of Directors, Morton Theatre Corporation, Athens, Georgia, 2009-2011 Board of Directors, Recording for the Blind & Dyslexic, Athens, Georgia, 2008-2009 Planned Giving Advisory Committee, United Way of Northeast Georgia, Athens, Georgia, 2008-2009 Executive Advisory Board, Georgia Children’s Chorus, Athens, Georgia, 2009-Present Treasurer, Board of Directors, Georgia Children’s Chorus, Athens, Georgia, 2005-2009 Board of Directors, Athens Justice Project, Athens, Georgia, 2006-2008 LEAD Athens, Athens Chamber of Commerce, Athens, Georgia, Class of 2006 Western Circuit Bar Association, Athens, Georgia, 2004-2008 Volunteer Evaluator, Georgia High School Mock Trial Competition, Columbus, Georgia, 2003-2004, Athens, Georgia, 2004-2010 Georgia Association of Women Lawyers, Columbus, Georgia, 2002-2004 Volunteer, Girls in Action, Columbus, Georgia, 2002-2004 Volunteer, Junior Achievement, NFL-YET Summer Program, Atlanta, Georgia, 1999 Volunteer, Athens-Clarke County Mentor Program, Athens, Georgia, 1996-98 Volunteer, Atlanta Committee for the Olympic Games, Rhythmic Gymnastics Venue, Athens, Georgia, 1996 Volunteer, Athens Area Homeless Shelter, Athens, Georgia, 1995-98 Volunteer, Volunteer Income Tax Assistance (VITA) Program, University of Georgia, Athens, Georgia, 1995-98 HONORS & AWARDS University System of Georgia, Governor’s Teaching Fellow, Summer Symposium, May 2014 University of Georgia Alumni Association’s 40 Under 40 Honoree, Class of 2012 Outstanding Teaching Award Nominee, Georgia Gwinnett College, 2008-09, 2011-12, 2012-13 Outstanding Student Engagement Award Nominee, Georgia Gwinnett College, 2011-12 University of Georgia Alumni Association’s 40 Under 40 Nominee, 2011 Order of the Coif, University of Georgia School of Law, 2002 Grassman Law Scholarship, University of Georgia School of Law, 2001-2002 Student Bar Association, University of Georgia School of Law, 1999-2002 Troutman Law Scholarship, University of Georgia School of Law, 1999-2001 First in Class, Masters of Accountancy, University of Georgia, 1998 Graduate Assistant, Tax Research and Federal Income Tax, University of Georgia, 1997-98 First Honor Graduate, University of Georgia, 1997-98 Graduate Assistant, Tax Research and Federal Income Tax, University of Georgia, 1997-98 Ernst & Young Outstanding Student in Tax Research, University of Georgia, 1997 UGA Senior Superlative, University of Georgia, 1997-98 Mortar Board Honor Society, University of Georgia, 1997 Delta Sigma Pi Scholarship Key, University of Georgia, 1997 Beta Alpha Psi National Accounting Honor Fraternity, University of Georgia, 1995-97, President 1996-97 Beta Gamma Sigma, 1996 Phi Kappa Phi, 1996 Golden Key, 1996 UGA Honors Program Academic Scholarship Identification Program (ASIP), 1995-96 UGA Presidential Scholar, 1994-97 Governor’s Scholar, 1994-97 UGA Alumni Scholar, 1994-97 UGA Honors Program, 1994-97 Phi Theta Kappa, Young Harris College, 1993