Mark Aquilio, LLM

Professor
LLM, Taxation, New York University School of LawJD, Fordham University School of LawBS, Accounting, magna cum laude, Fordham University (College of Business Administration)
Professor Mark Aquilio holds an LL.M. degree in Taxation from New York University School of Law and is currently registered as a licensed Certified Public Accountant and an Attorney-at-Law in the State of New York. He graduated from Fordham University with a B.S. in Accounting and Fordham Law School with a J.D. degree.

Professor Aquilio has published articles in such peer-reviewed journals as: Journal of Accountancy, Taxation for Accountants, Labor Law Review, Journal of Business and Behavioral Sciences, Journal of Business and Accounting, ASBBS eJournal, Law & Society: Civil Procedure eJournal, and Review of Business. Make Sure Tax Deposits Are Not Payments, 54 Tax’n for Acct. 89 (1995) was cited by the Seventh Circuit Court of Appeals in one of its decisions. He has also presented papers that have been published in peer-reviewed Proceedings in such international, national and regional academic forums as the American Accounting Association, the Institute of Management Sciences, the National Conference of the Academy of Business Administration, the American Society of Business and Behavioral Sciences, the Southeast Decision Sciences Institute, the Academy of Business Research, and the New England Business Administration Association. He has received numerous “Best Paper” Awards and served as a discussant and reviewer of research papers at these conferences. He served as the Program Chair and the Taxation Track Chair for the American Society of Business and Behavioral Sciences Annual Meeting, and serves on the editorial board of the Journal of Business and Accounting. He has served as the director of the Tax Program at St. John's University and is currently the director of the Master's of Science in Taxation program.

Professor Aquilio was a tax associate at the prestigious Wall Street law firms of Milbank, Tweed, Hadley & McCloy; and Cole & Deitz (now merged with Winston & Strawn) and a senior consultant for international tax services at Price Waterhouse. He obtained his audit experience at Arthur Andersen and Company, where he was a senior accountant. Professor Aquilio is a consultant with a broad-based tax practice encompassing C and S corporations, limited liability companies, partnerships, sole proprietorships and individuals. His clients have conducted business in the areas of financial services, retail sales, legal and accounting services, the restaurant industry, and investment portfolio management. The primary areas where he has provided tax advice and compliance services include choice of business entities, formation of business entities, tax procedure, retirement planning and benefits, sale of a business, reorganizations, bankruptcy, distributions, liquidations, like-kind exchanges, depreciation, tax credits, employment taxes, net operating losses, alternative minimum tax, estate planning, divorce, tax treatment of investment transactions, and the preparation of tax returns.

Professor Aquilio was recognized by Student Government as “Professor of the Year” for the Tobin College of Business as elected by the student body. He has served as the faculty advisor to the St. John's University Chapter of Tau Alpha Chi, a National Tax Honor Fraternity and on the Board of Directors of the Faculty Association. He has been a recipient of the “Tobin College of Business Research Grants” program, “Tobin College of Business Annual Recognition Awards” program, and the prestigious “PricewaterhouseCoopers Faculty Fellowship for Recognition of Teaching Excellence.”

Teaching Interests

Federal Taxation: Individuals, C Corporations, S Corporations, Partnerships, and Research and Writing

Research Interests

Statutory and legal federal and state tax issues

Courses Taught

TAX
600
TAX RESEARCH AND WRITING
TAX
603
CORPORATE TAXATION
TAX
612
PARTNERSHIPS AND PARTNERS
TAX
635
BUSINESS TAX PLANNING