Publications:

Molina, R., (2014). "Pro Athlete Tax Sparks Constitutional Soul Searching." The Ohio Society of CPAs, CPA Voice, June 2014, pp. 4-6.

Molina, R., (2013), "An Old Accounting Standard Need to Tie into a New Tax Policy", Tax Notes, April 1, 2013, pp. 65-9.

Molina, R., (2011). "Some Thoughts for the Development of a U.S. Tax Policy on Deferral." Tax Notes International, May 2011, pp. 391-395.

Molina, R., (2015), Cleveland "Jock Tax" Update:  Chalk One Up for the Visiting Team, CPA Voice (Ohio), July/August 2015, pp. 16-9.

Molina, R., (2017), "Developments in the History of Taxing Out of State Retailers, CPA Voice (Ohio), published in two parts, Nov/Dec, 2016 and Jan/Feb, 2017.

Molina, R. and McClain, B, (2018), "What Counts as Filed Returns for Bankruptcy Discharge", Tax Notes, June 25, 2018, pp. 1868-73.

Molina, R. and McClain, B, (2018), "New Developments with the Equitable Recoupment Doctrine", Tax Notes, July 16, 2018, pp. 355-59.

Molina, R. and McClain, B,(2018) "Understanding the Cohan Rule and How to Use It", Tax Notes, July 23, 2019, pp. 513-19.


Molina, R. (2018), "Litigating Sales and Use Taxes", CPA Voice (Ohio), Sept./Oct.,2018

Hylton-Meier,  H. and Molina, R., (2019) "Auditing the Corporate Tax Department", Internal Auditing, November/December, 2019.