Dr. Roby Sawyers, Ph.D., CPA, CMA, is the DHG Professor and Department Head in Accounting in the Poole College of Management at NC State University in Raleigh, NC. He earned an undergraduate accounting degree from the University of North Carolina at Chapel Hill, a Master of Accounting from the University of South Florida and a Ph.D. from Arizona State University. Dr. Sawyers has taught a variety of undergraduate and graduate tax courses at NC State and served as a visiting professor in the International Management Program at the Catholic University in Lille, France, the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien), SMEMA Business School in Raleigh, NC and Università Cattolica del Sacro Cuore in Piacenza, Italy. He has taught continuing education courses for the AICPA and a number of international accounting firms. In addition to co-authoring FEDERAL TAX RESEARCH, Dr. Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr. Sawyers has been an active member of the AICPA's Tax Division, having served on the Tax Executive Committee and chaired the Trust, Estate and Gift Tax Technical Resource Panel and the AICPA's task force on estate tax reform. Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for 12 years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to this best selling text, Dr. Gill serves as co-author of FEDERAL TAX RESEARCH.