Mark B. Persellin, Ph.D., C.P.A., C.F.P.�, is the Ray and Dorothy Berend Professor of Accounting at St. Mary�s University. He earned his bachelor�s degree from the University of Arizona, his Master of Public Administration in taxation from the University of Texas at Austin and his doctorate from the University of Houston. Today, Dr. Persellin teaches personal income tax, business income tax and research in federal taxation. Prior to joining St. Mary�s University, Dr. Persellin taught at Florida Atlantic University and Southwest Texas University (Texas State University). He also worked on the tax staff of a Big Four firm. Dr. Persellin's research has been published in numerous academic and professional journals, including The Journal of American Taxation Association, The Accounting Educators� Journal, The Tax Adviser, The CPA Journal, Journal of Taxation, Corporate Taxation, The Tax Executive, TAXES � The Tax Magazine, Journal of International Taxation, and Practical Tax Strategies. In 2003, Dr. Persellin established the St. Mary�s University Volunteer Income Tax Assistance (VITA) site, and he continues to serve as a trainer and reviewer for the site.