Richard Carpenter, Esq.
Adjunct Professor of Law
Richard Carpenter is in private practice in San Diego, specializing in civil and criminal tax controversy defense. He received his M.S. in Accounting and Tax from Long Island University, and his J.D. from the University of San Diego School of Law. Professor Carpenter is Certified as a Specialist in Taxation Law by the State Bar of California. In addition, he is a Certified Public Accountant. Professor Carpenter teaches both the Tax Litigation and Criminal Tax Fraud classes in the LL.M. tax program at USD School of Law. He is the founder and director of the USD Tax Clinic, which assists low income taxpayers with their IRS tax disputes. Professor Carpenter has been named one of the 2007 "Top Attorneys" in San Diego County by the San Diego Daily Transcript and he was also named a "Super Lawyer" in 2008 and 2009. Professor Carpenter has authored numerous published articles including,“What Accountants Need to Know About the Tax Court,” “Forewarned is Forearmed at IRS Audit,” and “Practical Guide to Understanding Criminal Tax Matters,” all of which appeared in Taxation for Accountants. He also co-wrote “Can an Attorney Participate in the Writing of an Expert Witness Report in the Tax Court?,” which appeared in the Journal of Taxation. Professor Carpenter was co-recipient of the 2009 Bernard Witkin Award for Excellence in Teaching for his work at the USD Tax Clinic.
