H Beau Baez
LL.M., 1995, Georgetown University Law Center
J.D., 1994, Georgetown University Law Center
B.A., 1991, Liberty University
B.S., 1991, Liberty University
A.A.S., 2003, Northern Virginia Community College
H. Beau Baez joined Charlotte School of Law from Liberty University School of Law where he was an Assistant Professor of Law. Baez was the director of the Tax Law program at Concord University School of Law and counsel for the Multistate Tax Commission. He received both a J.D. and a Master of Laws in Taxation from Georgetown University Law Center and was a law clerk for the United States Attorney’s Office.
Baez is fluent in Spanish and has authored several international tax chapters in Compensation and Benefits Coordinator for the Research Institute of America. His articles have been published in State Tax Notes, Tax Notes Today, Tax Notes International, the Exempt Organization Tax Review, and Tax Base. His presentations and symposiums on various topics have been heard at Liberty Law School, Concord Law School, the National Lawyers Association Winter Conference, and the University of Richmond Second Annual State and Local Tax Institute, among others.
Law Review Articles:
Taxing Internet Sales: Trying to Make a Two Thousand Year Old Jurisdiction Test Work in the Dot-Com Economy 64 The Tax Lawyer (summer 2011) (peer reviewed journal published jointly by Georgetown law school and the American Bar Association).
Volunteers, Victims, and Vicarious Liability: Why Tort Law Should Recognize Altruism, 48 University of Louisville Law Review 221 (2009) (Lead Article)
The Rush to the Goblin Market: The Blurring of Quill’s Two Nexus Tests, 29 Seattle University Law Review 581 (2006)
Legal Newsletters and Other Publications::
Book review. Lex Charitatis: A Juristic Disquisition on Law in the Theology of Martin Luther. Johannes Heckel. Sixteenth Century Journal, 2010.
International Encyclopedia of Laws, Tort Law USA, Kluwers Law International, 2010 (175 page monograph on tort law in the United States).
Torts Flash Cards, Kaplan PMBR, 2008.
Vicarious Liability: Making a Common Law Argument for Third-Party Nexus, Multistate Tax Report, September 22, 2006, Vol. 13, No. 9
A Modest Proposal: In Applying Nexus Tests of Quill, Commerce Clause Analysis Should Come Before Due Process, BNA Weekly State Tax Report, October 10, 2003, Vol. 2003, No. 41
Report and Recommendation of the National Lawyers Association Subcommittee in Favor of Allowing Multidisciplinary Practice, July 26, 2002.
From Pennoyer to Quill: 20th Century Case Law Provides Understanding of the Physical Presence Test, Multistate Tax Report, March 22, 2002.
Multistate Update: TaxPro Quarterly Journal, Summer 2001 to present (regular column).
Understanding ‘Substantial Nexus’: Errors of Interpretation Fail to Consider the Phrase as a Legal Term of Art; Multistate Tax Report, June 2001.
Nexus Update; MTC Review, April 2001 & February 2002.
Nostalgia: Resistance to Multidisciplinary Practice; National Lawyers Association Review, Spring / Summer 2000.
Multistate Update; Tax Practitioners Journal. Winter 2000 through Spring 2001.
Nexus School Case Book; Multistate Tax Commission, 2000 (Editor for book containing state tax jurisdictional cases).
Resolving State Tax Liabilities; Michigan Tax Advisor, Spring 2001; MTC Review, September 2000; LA Dept. of Rev. Tax Topics, January 2000; State & Local Taxes Weekly, October 18, 1999; Alabama Revenue Review, 3rd Quarter 1999; Vermont Bar Journal, September 1999; New Hampshire Bar News, September 1999; Maine Bar Journal, July 1999.
Nexus Unit Start-Up Guide; (co-authored with Lisa Dufour & Sheldon Laskin) Multistate Tax Commission Publication, 1999.
Multistate Voluntary Disclosures (co-authored with June Haas); National Lawyers Association Review, Fall 1997; The Adjusting Entry, Winter 1998; and in the, Maryland, Massachusetts, North Carolina, and North Dakota CPA society publications; National Public Accountant, August 1998; Tax Talk (Maryland State Bar), Spring 1999.
Supreme Court of Washington Rules Cost to Control Pollution is Functional Obsolescence in Weyerhaeuser; 95 State Tax Notes 100-44 (May 23, 1995).
High Court of New York Rules Regulation can be Applied Retroactively to Require Foreign Corporation to Return Refund; 95 State Tax Notes 32-160 (February 16, 1995).
North Carolina Court of Appeals Holds that Methodology for Taxing Intangible Personal Property Violates Equal Protection; 95 State Tax Notes 7-26 (January 11, 1995).
Wisconsin Court of Appeals Holds that Corporation’s Portfolio Income Must be Apportioned; 94 State Tax Notes 247-37 (December 23, 1994).
Business, Business Law, Legal History, Supreme Court, Tax, Torts