kdpierre:
Both "The Proxy" & "Schoolgirl's Spanking" do not formally have a reversal in the strict sense of the term, BUT in both stories the adult spanked is punished as the direct consequence of a much younger instigator. So while the younger person does not actually wield the paddle personally, she does cause the spanking to the older adult victim.
I've just stumbled across this particular post while reading this whole forum thread, so I'm extremely 'late to the party,' however to my recollection, in "Proxy" the female teenage protagonist does end up spanking the much older male who is her quasi-stepfather, i.e. her mother's live-in boyfriend. She employs a flexible rubber slapper from a position standing beside him and facing his rear end, while he's on all fours on the floor, wearing a specially-designed getup which leaves the plump lower parts of his buttcheeks exposed for punishment--that's my memory of it, without checking the story.
The irony involved is that not only can the girl corporally correct the man at her discretion for a specific 'offense,' but it's an 'offense' which she purportedly commits herself, rather than him doing so. Thus not only is there younger-spanks-older as a role reversal, also the supposed 'offender' is the one who dishes out the discipline to a 'whipping boy' type proxy, hence the story's title. (There is a final twist to this account, which I won't reveal here.)
Of course, I'm hardly considering it to be a role reversal story simply because it features a female spanking a male, regardless of age, that reasoning smacks of obvious paternalism to me... --C.K.