Richard L. Russell, J.D., MBA, CPA, has spent the past twenty-seven years pursuing his passion, teaching, researching, and serving as an accounting faculty member at Jackson State University. Professor Russell has been a licensed attorney in Mississippi since 1997. Further, Mr. Russell is licensed to practice in the United States Tax Court, The United States Court of Appeals, for the 5th Circuit and the Southern District of Mississippi of United States District Court. In addition, Mr. Russell is a licensed CPA in Mississippi. Also, he has published numerous articles in national accounting journals including an award-winning article in the nation’s second largest practitioners journal – The CPA Journal. Finally, Professor Russell has served as a consultant for groups, organizing and seeking exemption under Code Section 501.