Faculty Biography

Richard Carpenter

Adjunct Professor of Law

  • JD, 1984, University of San Diego School of Law
  • MS, 1977, Long Island University
  • BBA, 1975, Baruch College, City University of New York

Areas of Expertise

Professor Carpenter teaches in the areas of tax litigation and criminal tax fraud.

Professional Experience

Carpenter has been a tax controversy attorney in San Diego for the past 30 years. He is certified as a specialist in taxation law by the State Bar of California and is a certified public accountant. He is the founder and the faculty supervisor of the USD Federal Tax Clinic, which assists low-income taxpayers with their IRS tax disputes. Carpenter is the lead attorney for the petitioner in Perez v. Commissioner (currently pending before the U.S. Tax Court). This is the first case of its kind in which the U.S. Tax Court considered the tax treatment of donated human eggs.

Honors and Affiliations

Carpenter was co-recipient of the 2009 Bernard Witkin Award for Excellence in Teaching for his work at USD's Tax Clinic. The San Diego Daily Transcript named him a San Diego Top Attorney in 2007, 2009, 2010 and 2013. Super Lawyer Magazine has also named him a Super Lawyer every year between 2008 and 2014. 

Key Works

Carpenter's publications include "What Accountants Need to Know About the Tax Court" in Taxation for Accountants (February 1998); "Forewarned is Forearmed at IRS Audit" in Taxation for Accountants (March 1998); "Practical Guide to Understanding Criminal Tax Matters," in Taxation for Accountants (May 1998); and "Can an Attorney Participate in the Writing of an Expert Witness Report in the Tax Court?" in Journal of Taxation (June 2004).

Summer 2014 Classes

Fall 2014 Classes

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