Steven Z. Hodaszy, J.D.
Coordinator, MS in Taxation Program (Accounting and Taxation)
Professor of Taxation (Accounting and Taxation)
412-397-5929 phone (M)
412-397-2217 fax
Massey Hall 323

Educational Background

  • LL.M. (Taxation), New York University School of Law, 2010
  • J.D., New York University School of Law, 1991
  • A.B., Amherst College, 1988

Area of Expertise/Research

  • Taxation of Business Entities
  • Federal Tax Procedure
  • Individual Income Taxation
  • Uniform Commercial Code


  • A Review of Dorothy A. Brown’s The Whiteness of Wealth,
    Journal of the American Taxation Association, Vol. 45, No. 1, Spring 2023 (pp 167-71)
  • Loss Cause: Developments in the Section 461(l) Excess Business Loss Rule as of Fall 2022
    in Chapter 134 of The Partnership Tax Practice Series: Planning For Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (Second Edition, 2023 Supplement) (Louis S. Freeman & Clifford M. Warren eds., Practicing Law Institute, forthcoming 2023)
  • ETFs Use Section 852(b)(6) for Tax Avoidance, Not Just Tax Deferral: So Why Is This Loophole Still Open?,
    75 Tax Law. 489 (2022)
  • Why the Antipathy Toward Business Loss Deductions Is Misguided 
    167 Tax Notes Federal 1863 (June 15, 2020)
  • The Curious Case of Section 461(l): Why This Unclear and Unwise New Rule Should Be Construed
    as Narrowly as Possible
    , 73 Tax Law. 61 (2019)
          republished in Chapter 134 of The Partnership Tax Practice Series: Planning for Domestic and
          Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances
    (Second Edition, 2022 Supplement)
         (Louis S. Freeman & Clifford M. Warren, Eds.,
    Practicing Law Institute 2022)
  • Learning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits for
    University Faculty
    , 15 Pitt. Tax Rev. 59 (2017) (with Gregory J. Krivacek)
  • Tax-Efficient Structure or Tax Shelter? Curbing ETFs' Use of Section 852(b)(6) for Tax Avoidance
    70 Tax Law. 537 (2017)
  • Testing for Regulatory Penalties: Insuring the Health of Federalism in the Age of Obamacare 
    119 W. Va. L. Rev. 145 (2016)
  • Driving Toward Certainty in UCC Financing Statements: Why Alternative A in the 2010 Amendments to
    UCC § 9-503(a)(4) Is the Best Rule For Listing Individual Debtor Names
    32 J. Applied Bus. Res. 1519 (2016)
  • Circular Argument: What is Wrong, and Right, with the Circular 230 “Covered Opinion” Regulations
    2 Colum. J. Tax L. 150 (2011)
  • Treatment of Modified or Distressed Mortgage Loans by REITs
    126 Tax Notes 1622 (March 29, 2010)
  • Express Warranties under the Uniform Commercial Code: Is There a Reliance Requirement?
    66 N.Y.U.L. Rev. 468 (1991)