Tax Prof Michelle Drumbl Named Interim Dean At Washington & Lee (Succeeding Tax Prof Brant Hellwig)

Michelle Lyon Drumbl Appointed Interim Dean of the Washington and Lee School of Law:

Michelle Lyon Drumbl, Robert O. Bentley Professor of Law and director of the Tax Clinic at the Washington and Lee University School of Law, has been appointed to a one-year term as interim dean of the law school effective July 1, 2021.

Drumbl succeeds Brant Hellwig, who has served as dean since 2015 and recently announced his intention to step down at the end of the current academic year.

W&L President William C. Dudley and Interim Provost Elizabeth Goad Oliver announced Drumbl’s appointment, noting that a national search for a new law dean will take place during the 2021-22 academic year.

“I am pleased that Michelle has agreed to serve in this critical role,” said Dudley. “Her clinical and teaching experience and wide-ranging service to the university will be invaluable in her leadership of the law school during this time of transition. I look forward to working with her next year as we search for our next law dean.”

Drumbl joined the law school faculty in 2007. She holds a B.A. in political science from Emory University, a J.D. from the George Washington University School of Law, and an LL.M. in taxation from New York University School of Law.

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Eleanor Wilking Joins Cornell Tax Faculty

Eleanor Wilking (personal website)
Assistant Professor of Law
Eleanor Wilking studies the intersection of tax policy and employment law through the lens of law and economics. Her research interests include tax administration, particularly questions concerning individual income and consumption tax structuring, distribution, and compliance. Her current research focuses on tax compliance questions raised by the proliferation of digital platform firms and accompanying changes in self-employment earnings of independent contractors. She received her J.D. (2015) and Ph.D. in Economics (2018) from the University of Michigan.

Prior to joining the faculty as an Assistant Professor in 2020, Eleanor was an Acting Assistant Professor of Tax at NYU Law.

Her recent publications and papers include:

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Michelle Drumbl Named Bentley Professor Of Law At Washington & Lee

Michelle L. Drumbl has been named Robert O. Bentley Professor of Law at Washington & Lee:

Professor Drumbl's scholarship focuses on the intersection of low-income taxpayers and fiscal policy, exploring such issues as filing status, innocent spouse relief, and return preparer fraud. Her book, Tax Credits for the Working Poor: A Call for Reform (Cambridge University Press, 2019) identifies shortcomings in how the United States delivers social benefits through its tax system and gazes elsewhere — to programs abroad — to reimagine possibilities for improving administration of the earned income tax credit and bolstering the credit's effectiveness.

• Tax Attorneys as Defenders of Taxpayer Rights, 91 Temple L. Rev. 813 (2019) (reviewed by Hayes Holderness (Richmond) here)
• Joint Winners, Separate Losers: Proposals to Ease the Sting for Married Taxpayers Filing Separately, 19 Fla Tax Rev. 399 (2016)
• Beyond Polemics: Poverty, Taxes, and Noncompliance, 14 eJournal of Tax Research 253 (2016)
• When Helpers Hurt: Protecting Taxpayers From Preparers, 145 Tax Notes 1365 (Dec. 22, 2014)

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Kristin Hickman Named McKnight Presidential Endowed Professor At University Of Minnesota

Professor Hickman Named a McKnight Presidential Professor:

Professor Kristin Hickman has been named a McKnight Presidential Professor.

The McKnight Presidential Endowed Professorship program at the University “is one of the highest honors for faculty and recognizes highly distinguished, world-class scholars. In recognition of their excellence, the names of all McKnight Presidential Professors are engraved on monuments that line our Scholars Walk.” Recipients are chosen based on their academic and research accomplishments and their contributions to advancing the University among its peers.

Hickman, who joined the Law School in 2004, is a leading authority in the fields of tax administration and administrative law. Her articles on these topics have appeared in the Columbia Law Review, Cornell Law Review, and Duke Law Journal, among other publications.

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Tax Prof Moves, 2016-20

After a four year hiatus from compiling an annual list of career moves by Tax Professors (see links below for 2004-05 to 2015-16), here is a list of (1) visiting assistant professor hires; (2) entry-level hires; (3) lateral moves; (4) promotions, tenures, chairs, and professorships; (5) administrative appointments: (6) visits; and (7) retirements involving tax professors in 2016-2020. (Email me any omissions.) 

VAP Hires

• Jeremy Bearer-Friend (Tax Counsel, Office of Sen. Elizabeth Warren) to NYU (2017)
• Jonathan Choi (Wachtell, Lipon, Rosen & Katz, New York) to NYU (2018)
• Edward Fox to NYU (2017)
• Gaga Rachel Gondwe (Skadden) to NYU (2020)
• Jonathan Grossberg (Drinker Biddle & Reath LLP, Philadelphia) to American (2016)
• Ariel Jurow Kleiman to NYU (2016)
• Orli Oren-Kolbinger (Michigan Grotius Research Scholar, Michigan) to Villanova (2017)
• Jeesoo Nam (Latham & Watkins LLP, Los Angeles) to NYU (2019)
• Tracey Roberts (VAP, UC-Hastings) to Cumberland (2016)
• Kyle Rozema (Fellow, Northwestern) to Chicago (2017)
• Blaine Saito (U.S. Department of Justice) to Harvard (2018)

Entry Level Hires

• Andrew Appleby (Adjunct Professor, New York Law School) to Stetson (2018)
• Jeremy Bearer-Friend (VAP, NYU) to George Washington (2019)
• Jonathan Choi (Fellow, NYU) to Minnesota (2020)
• Edward Fox (Fellow, NYU) to Michigan (2018)
• Ari Glogower (VAP, NYU) to Ohio State (2016)
• Jacob Goldin (Faculty Fellow, Stanford) to Stanford (2017)
• Jonathan Grossberg (Practitioner-in-Residence, American) to Robert Morris (2018)
• Mindy Herzfeld to Florida (2017)
• Hayes Holderness (VAP, Chicago) to Richmond (2017)
• Ariel Jurow Kleiman (VAP, NYU) to San Diego (2018)
• Christine Kim (Caplin & Drysdale, Washington D.C.) to Utah (2017)
• Michelle Layser (Fellow, Georgetown) to Illinois (2018)
• Jennifer Levine (Wiggin and Dana LLP, Stamford) to Quinnipiac (2018)
• Zachary Liscow to Yale (2016)
• Fred Murray (Managing Director of International Tax Services, Grant Thornton LLP) to Florida (2017)
• Tracey Roberts (VAP, Cumerland) to Cumberland (2016)
• Rebecca Rosenberg to Ohio Northern (2017)
• Kyle Rozema (Fellow, Chicago) to Washington Univ. (2019)
• Blaine Saito (VAP, Harvard) to Northeastern (2020)
• Christine Spiedel (Vermont Legal Aid) to Villanova (2018)
• Clint Wallace (VAP, NYU) to South Carolina (2017)
• Eleanor Wilking (AAP, NYU) to Cornell (2020)

Lateral Moves

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Adam Chodorow Named Vice Dean At Arizona State

ASU Law Announces New Leadership Positions:

The Sandra Day O’Connor College of Law at Arizona State University has announced the following new appointments and expanded roles on its leadership team.

Adam Chodorow is now vice dean, taking on broader responsibilities in the external relations of the school, in addition to continuing to serve as the Jack E. Brown Professor of Law.

Stephanie Hoffer Leaves Ohio State For Tax Chair At Indiana-McKinney

Stephanie Hoffer is leaving Ohio State to be Lawrence A. Jegen III Chair in Tax Law at Indiana University McKinney School of Law. Stephanie's recent publications include:

• What If Tax Law's Future Is Now?, 16 Ohio St. Tech. L.J. 67 (2020)
• Tax Theory and Feral AI, 16 Ohio St. Tech L.J. 157 (2020) (reviewed by Michelle Layser (Illinois) here)
• Will Treasury’s Final Regulations Fix the ABLE Act?, 153 Tax Notes 265 (2016)
• The Death of Tax Court Exceptionalism, 99 Minn. L. Rev. 221 (2015) (with Christopher J. Walker (Ohio State))
• Making the Law More ABLE: Reforming Medicaid for Disability, 76 Ohio St. L.J. 1255 (2015)
• Is the Chief Justice a Tax Lawyer?, 2015 Pepp. L. Rev. 33 (with Christopher J. Walker (Ohio State))

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Jonathan Choi To Join Minnesota Tax Faculty

Jonathan Choi, a Fellow at NYU, has accepted a tenure-track tax position at Minnesota beginning in August. He graduated summa cum laude from Dartmouth College in 2011, with a triple major in Computer Science, Economics, and Philosophy, and from Yale Law School in 2014, where he was Executive Bluebook Editor of the Yale Law Journal and founding Co-Director of the Yale Journal on Regulation Online. Jonathan practiced tax law at Wachtell in 2014-18. His recent publications include:

• The Substantive Canons of Tax Law, 72 Stan. L. Rev. 195 (2020) (reviewed by Kristin Hickman (Minnesota) here)
• An Empirical Study of Statutory Interpretation in Tax Law, 95 N.Y.U. L. Rev. 363 (2020)

George Washington To Host Program Celebrating George Yin's Career

Program Celebrating the Distinguished Career of George K. Yin, Edwin S. Cohen Professor of Law and Taxation Emeritus, UVA:

Please join us on Friday, March 13th, beginning at 11:30 a.m. in the Student Conference Center at the George Washington University Law School for luncheon and a Program celebrating the distinguished career of our colleague, George K. Yin, Edwin S. Cohen Professor of Law and Taxation Emeritus (UVA) and illustrious graduate of the George Washington University Law School. Luncheon will begin at 11:30 a.m. followed by the Program at noon.

The Program will begin with remarks by Professor Yin, followed by others.

If you will be able to attend the luncheon and Program, please RSVP to Ms. Prerna BalaEddy. The Program will be held at the GW Law Student Conference Center, located at Lisner Hall, 2d floor, 2023 F St NW, Washington, DC 20052. If you have any questions, please refer them to Karen Brown. We hope to see you at the Program!

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Tennessee's Four Dean Finalists Include Kansas Dean (And Tax Prof) Stephen Mazza

University of Tennessee, College of Law Announces Dean Candidates:

Professor Joan Heminway (Feb. 24)
University of Tennessee College of Law
CV, Bio

Associate Dean for Diversity and Inclusion Susan Kuo (Feb. 26)
University of South Carolina School of Law 
CV, Bio

Dean Stephen Mazza (Feb. 27)
University of Kansas College of Law
CV, Bio

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Samantha Galvin Named Director Of Denver Tax Clinic

Professor Samantha Galvin Named Director of Low Income Taxpayer Clinic:

The University of Denver Sturm College of Law announced Samantha Galvin, associate professor of the practice of taxation, as the new director of University of Denver Low Income Taxpayer Clinic (LITC).

Professor Galvin joined the Denver Law faculty in 2013, having previously received her JD and LLM in Taxation from the University of Denver, clerked on the U.S. Tax Court and worked as an associate at an employee-benefits and executive-compensation consulting firm. In addition to teaching the Graduate Tax Program, she currently writes for a prominent blog, Procedurally Taxing, that addresses developments in the U.S. Tax Court.

Galvin also served as assistant director of LITC, working closely with students and clients, prior to taking the director role. “Serving as director is just an amazing opportunity, and I’m thrilled the university believed in me to fill this role. I’m excited for the challenge,” Galvin said.

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Richard Winchester Leaves Thomas Jefferson For Seton Hall

Richard Winchester (Thomas Jefferson) has accepted a lateral tenured offer from Seton Hall. His recent scholarship includes:

• Tainted Taxes: Uncle Sam's Share of the Spoils of Plunder
• The Tax Benefits of Bigotry
• A Tax Theory of the Firm, 88 U. Cin. L. Rev. 1 (2019)
• The Deduction for Passthrough Firms: A Hodgepodge of Ideas, 158 Tax Notes 1517 (2018)
• Carried Interest for the Common Man, 142 Tax Notes 1250 (2014)
• Obama’s Gift to the Rich: A Permanent Payroll Tax Holiday, 48 Val. L. Rev. 83 (2013)
• Corporations That Weren’t: The Taxation of Firm Profits in Historical Perspective, 19 S. Cal. Interdisc. L.J. 501 (2010)
• The Gap in the Employment Tax Gap, 20 Stan. L. & Pol’y Rev. 127 (2009)

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Goldburn Maynard Leaves Louisville Law School For Indiana Business School

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Pepperdine Welcomes Visiting Professors Mike Paulsen And Bobby Dexter

Pepperdine Caruso School of Law is thrilled to have Mike Paulsen (St. Thomas) and Bobby Dexter (Chapman) with us this semester as visiting professors.

Mike is our Straus Distinguished Visiting Professor this semester (following Dorothy Brown (Emory), who was our Straus Distinguished Visiting Professor last Spring). Mike will be teaching Constitutional Structure and a Constitutional Law Seminar. His most recent publication is To End a (Republican) Presidency, 132 Harv. L. Rev. 689 (2018).

Bobby will be teaching Federal Income Taxation of Individuals and Federal Income Taxation of Business Entities. His most recent publication is Federal Income Taxation In Focus (Aspen/Wolters Kluwer Law & Business) (2018).

Tax Prof Mildred Robinson, UVA's First Black Female Faculty Member, To Retire

Professor Mildred Robinson Set To Retire:

Professor Mildred Robinson, a groundbreaking tax law instructor whose scholarship and community service have emphasized equity, will teach her last class at the University of Virginia School of Law at the end of this semester. She will retire this spring after almost 35 years on the faculty.

Robinson was UVA Law’s first African American female tenured professor. She was hired with tenure in 1985 from Florida State University.

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Clausing Leaves Reed College For UCLA Law School

Kimberly Clausing, Thormund A. Miller and Walter Mintz Professor of Economics at Reed College, has accepted an offer to join the faculty at UCLA Law School. Her most recent publication is Open: The Progressive Case for Free Trade, Immigration, and Global Capital (Harvard University Press 2019):

With the winds of trade war blowing as they have not done in decades, and Left and Right flirting with protectionism, a leading economist forcefully shows how a free and open economy is still the best way to advance the interests of working Americans.

Globalization has a bad name. Critics on the left have long attacked it for exploiting the poor and undermining labor. Today, the Right challenges globalization for tilting the field against advanced economies. Kimberly Clausing faces down the critics from both sides, demonstrating in this vivid and compelling account that open economies are a force for good, not least in helping the most vulnerable.

A leading authority on corporate taxation and an advocate of a more equal economy, Clausing agrees that Americans, especially those with middle and lower incomes, face stark economic challenges. But these problems do not require us to retreat from the global economy. On the contrary, she shows, an open economy overwhelmingly helps. International trade makes countries richer, raises living standards, benefits consumers, and brings nations together.

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Jeremy Bearer-Friend Joins George Washington Tax Faculty

Jeremy Bearer-Friend, Associate Professor of Law, George Washington University Law School:

Jeremy Bearer-Friend joined GW Law after serving as Acting Assistant Professor of Tax Law at NYU, where he taught courses on federal estate and gift tax, tax procedure, and tax policy. Prior to academia, Professor Bearer-Friend was Tax Counsel to Senator Elizabeth Warren, leading the Senator’s work on a wide range of tax matters, including tax filing simplification, international tax reform, and the tax treatment of student loan discharges. Professor Bearer-Friend was also an associate with DC tax boutique Ivins, Phillips & Barker, where he advised clients on federal income tax, estate and gift tax, and employee benefits issues.

Professor Jeremy Bearer-Friend's research views taxpaying as a civic act that shapes a citizen's relationship to government. His scholarship examines the omission of race and ethnicity from tax data collection and tax data analysis, the use of administrative discretion to shape the civic features of taxpaying, and the potential of elective in-kind contributions to government in lieu of, or in tandem with, cash payments. Professor Bearer-Friend also writes on the taxation of business entities. His work in this area examines the asymmetric design of federal tax remittance for wages relative to business income, M&A tax incentives that encourage monopolies, and the use of political indicators to measure the incidence of the corporate tax.

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Tsilly Dagan Leaves Bar-Ilan For Oxford

Tsilly Dagan appointed to the Professorship of Taxation Law:

Tsilly Dagan, LLB JSD Tel-Aviv, LLM New York, Raoul Wallenberg Professor of Law at Bar-Ilan University, has been appointed to the Professorship of Taxation Law in the Law Faculty. Professor Dagan will take up the post with effect from 23 September 2019.

Professor Dagan’s main fields of research and teaching are tax law and policy (both domestic and international) and the interaction of the state and the market. She has taught and researched as a scholar in residence at the University of Michigan, University of Western Ontario, and the University of Columbia, and was a member of the Group on Global Justice at the Institute of Advanced Studies, Jerusalem. At Bar-Ilan Professor Dagan served as Editor-in-Chief of the law review and Associate Dean for Research. Her book International Tax Policy: Between Competition and Cooperation (Cambridge University Press) is the winner of the 2017 Frans Vanistendael Award for International Tax Law.

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Khrista McCarden Awarded Tenure At Tulane

Tulane University News, Law Prof. McCarden Awarded Tenure:

Khrista McCarden, Tulane’s Hoffman Fuller Associate Professor of Tax Law, has been awarded tenure, Law Dean David Meyer announced.

“Since joining the Tulane Law School faculty last year from Pepperdine School of Law, Khrista McCarden has continued to build a national reputation as a thoughtful and creative scholar of tax law and policy, won the praise and appreciation of students for her teaching, and actively jumped in to serve the law school community on multiple fronts, ranging from help with planning the Tulane Tax Institute to advising several student organizations,” Meyer said.

McCarden earned both her B.A. and J.D. from Harvard University with honors. She began her legal career with Latham & Watkins LLP in Los Angeles and has practiced tax law internationally. During her first two years of practice, she was selected as a Washington, D.C. delegate by the State Bar of California and the Los Angeles County Bar Association Taxation section.  She later clerked on the U.S. Court of Appeals for the Second Circuit in New York City.  Prior to joining the faculty of Pepperdine, McCarden practiced tax law in Paris and in London with Morgan, Lewis & Bockius LLP. 

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Kristin Hickman Completes One-Year Stint In The White House As Special Adviser To OMB

Bloomberg Law, Tax Scholar Leaves White House Regulatory Review Office:

Kristin Hickman is no longer working with the White House’s Office of Management and Budget after being hired last year to strengthen its tax expertise.

Hickman, a law professor at the University of Minnesota who specializes in tax administration and administrative law, confirmed in an email to Bloomberg Tax that she wrapped up her time at OMB’s Office of Information and Regulatory Affairs in April. OIRA announced around the same time last year that it had selected Hickman to serve as a special adviser.

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Dorothy Brown: Goodbye, But Not Farewell

Dorothy Brown headed back to Emory yesterday after completing her stint at Pepperdine as our Straus Distinguished Visiting Professor. She left behind one old friend and countless new ones. She regaled our students in Federal Income Tax and Tax Policy, which she co-taught (cough) with a frazzled dean. I will have three lasting memories of Dorothy's time here: (1) the great tax workshop series we put together, with seven outstanding speakers and wonderful post-presentation lunches; (2) the wonderful Critical Tax Conference we co-hosted, particularly Dorothy's fiery keynote address, The Life of a Tax Crit: When Keeping It Real Can Go Really Really Wrong; and (3) most importantly, the relationships Dorothy developed in her four months here, particularly with the students and staff (perhaps never before has a Straus Distinguished Visiting Professor (certainly not me) taken several staff people out for meals and given them gifts on her departure). We hope Dorothy will be back in Malibu in the future, initially as part of our Spring 2020 tax workshop series.

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Kyle Rozema To Join Washington University Tax Faculty

Kyle Rozema (Wachtell Lipton Fellow in Behavioral Law and Economics, Chicago) has accepted a tenure-track tax position at Washington University, beginning in August 2019:

Kyle Rozema’s research interests are in how legal rules affect economic inequality, disparate outcomes, and discrimination. To study these questions, he uses a range of empirical methods, collaborates across disciplines, and collects original data. His main research interests are in tax law and policy. Kyle's tax research explores the distributional consequences of taxes and the interactions between tax laws and other public policies. Much of his tax research to date seeks to understand the extent to which the distributional consequences of tax laws are more nuanced than conventional wisdom would suggest. Beyond tax law, Kyle conducts empirical research on bias and discrimination in the law in general, largely focusing on the manners in which discrimination can affect employment patterns in law-related professions.

Kyle's recent publications include:

• The Legal Academy's Ideological Uniformity, 47 J. Legal Stud. 1 (2018) (with Adam Bonica (Stanford), Adam Chilton (Chicago) & Maya Sen (Harvard))
• Legal Rasputins? Law Clerk Influence on Voting at the U.S. Supreme Court, 35 J.L. Econ. & Org. 1 (2019) (with Adam Bonica (Stanford), Adam Chilton (Chicago), Jacob Goldin (Stanford) & Maya Sen (Harvard))
• Inequality and the Mortgage Interest Deduction, 70 Tax L. Rev. 667 (2017) (with Daniel Hemel (Chicago)) (reviewed by Ari Glogower (Ohio State) here)
• The Effect of Tax Expenditures on Automatic Stabilizers: Methods and Evidence, 14 J. Empirical Legal Stud. 548 (2017) (with Hautahi Kingi (Cornell))

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George Yin To Retire After 25 Years At Virginia

Professor George Yin Retiring After 25 Years:

When does a seasoned tax expert decide to retire? At age 70½, of course.

That’s when beneficiaries of retirement plans usually have to start taking distributions — and the age University of Virginia School of Law professor George Yin will be this year. Yin will retire at the end of the spring semester

“The Law School has been really wonderful to me,” Yin said. “It just seemed to me that I should think of it as I’ve had my shot and it’s time to pass it on to somebody else.”

Yin, who began teaching at UVA Law in 1994 after visiting from the University of Florida College of Law, is a noted public servant. From 2003-05, he took leave to serve as chief of staff of the U.S. Congress’ Joint Committee on Taxation, one of the most influential tax positions in the country. ...

Yin is retiring at the top of his game as an influential voice in tax policy. He’s become the leading expert on the legal issues involved in the release of the president’s tax returns, and congressional power to acquire and release returns in general.

Professor Jon Cannon, a longtime colleague who has also served in government (including as general counsel to the Environmental Protection Agency), said Yin’s approach to academia has been a template he has emulated.

“George has been a wonderful mentor, colleague and friend ever since I came to the Law School some 20 years ago,” Cannon said. “He combines a practical sense of what’s important with a scholar’s commitment to finding — and saying — the truth. He is unfailingly generous and kind. There could not have been a better model.”

Yin became interested in tax law after taking an introductory tax class in the first semester of his second year at George Washington University Law School.

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Neil Buchanan Leaves George Washington For Florida

Neil Buchanan Joins UF Law Faculty (Apr. 9, 2019):

The University of Florida Levin College of Law is pleased to announce that Neil H. Buchanan will join the faculty as a Professor of Law and the James J. Freeland Eminent Scholar Chair in Taxation. Professor Buchanan currently serves as a Professor of Law at The George Washington University and the Smith Freehills Visitor to the Faculty of Law in the University of Cambridge.

Professor Buchanan is nationally and internationally known for his groundbreaking work on intergenerational tax equity. His work has appeared in Cornell Law Review, Columbia Law Review, Virginia Tax Review, and George Washington Law Review, among others.

In addition to his scholarship concerning tax law and policy, Professor Buchanan regularly contributes to public debates surrounding federal tax and spending policies.

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Charlene Luke Named Associate Dean For Tax Programs At Florida

University of Florida Press Release:

Dean Laura Rosenbury is very happy to announce that Professor Charlene Luke has agreed to serve as the Associate Dean for Tax Programs at the University of Florida Levin College of Law. In this role, Dean Luke will work with Professor Fred Murray, Director of the Graduate Tax Program, and Professor Mindy Herzfeld, Director of the International Tax Program.

Dean Luke joined the University of Florida in 2008 and currently serves as a UF Research Foundation Professor (2017–2020). She became the editor-in-chief of the Florida Tax Review in 2016.

Dean Luke’s research primarily focuses on the problem of tax avoidance and evasion and has appeared in the Virginia Tax Review, Tax Lawyer, Buffalo Law Review, Hofstra Law Review, Seattle University Law Review, and Connecticut Insurance Law Journal. She also recently became a co-author of the McDaniel, McMahon, and Simmons’s series of business entity taxation casebooks, as well as Repetti and Lyons’s Partnership Income Taxation (Concepts and Insights) (6th ed. 2018).

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Michelle Layser To Join Illinois Tax Faculty

Michelle D. Layser (Research Fellow and Adjunct Professor of Law, Georgetown) has accepted a tenure-track tax position at Illinois, beginning in August 2018:

Professor Layser is currently a Research Fellow at Georgetown University Law Center, where she teaches a course on social justice and taxation. Professor Layser's legal scholarship focuses on the intersection of tax law and social policy, touching on such diverse issues as housing and segregation, unequal taxation of same-sex families, the potential role of non-profits in supporting news production, and tax incentives for investment in clean energy technologies. Her most recent paper is forthcoming in 2018 in the Indiana Law Journal (How Federal Tax Law Rewards Housing Segregation). She has also published three articles in the flagship law reviews at Missouri (Improving Tax Incentives for Wind Energy Production: The Case for a Refundable Production Tax Credit), Utah (The Quest to Save Journalism: A Legal Analysis of New Models for Newspapers from Nonprofit Tax-Exempt Organizations to L3Cs), and Hawaii (Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity for Health Plan Beneficiaries Act).

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Phil Hackney Leaves LSU For Pittsburgh

Philip Hackney, James E. and Betty M. Phillips Professor of Law at LSU, will join the Pittsburgh tax faculty in Fall 2018:

Phil Hackney joins Pitt Law from the Louisiana State University’s Paul M. Hebert Law Center, where he has been a member of the faculty since 2011. Hackney’s scholarship focuses on the law that governs the nonprofit tax-exempt sector of the economy, such as charities, social welfare organizations, labor unions, and trade associations. In addition to his scholarly work, he has been published in the Washington Post, The New Republic, and Salon. He is frequently quoted in the press as a national expert on nonprofit organizations.

Hackney is deeply engaged in law reform efforts. He served as a member of the Advisory Committee to the Independent Sector to update its Ethics and Principles of Good Governance for Nonprofit Organizations in 2014. In Louisiana, he served as a member of the Louisiana Tax Institute, a state board created to aid the state in improving its tax system. He also served as a member of the Corporations Committee of the Louisiana Law Institute to revise the limited liability company statute of Louisiana. He is an author of a treatise on Limited Liability Companies in Louisiana.

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Ariel Stevenson, NYU VAP, To Join San Diego Tax Faculty

Ariel Jurow Stevenson (Acting Assistant Professor of Tax Law, NYU) has accepted a tenure-track position at San Diego, beginning in August 2018.

• JD 2014, Yale
• MSc (Economic Development) 2008, London School of Economics and Political Science
• BA (Economics & International Development Studies) 2007, UCLA

Before joining NYU, Ariel received a Skadden Fellowship to work at Bet Tzedek Legal Services in Los Angeles, where she founded and directed a program that provides tax legal services to low-income and immigrant workers. She represented low-income clients in state and federal tax controversies, and regularly served as an advisor on tax issues for public interest attorneys throughout California.

Ariel's publications include:

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Chris Pietruszkiewicz Named President Of University Of Evansville

Stetson Law School Dean (and Tax Prof) Chris Pietruszkiewicz has been named President of Evansville University:

The University of Evansville has appointed Christopher M. Pietruszkiewicz (petra-skev-ich) as the 24th president of the institution.

Pietruszkiewicz, who currently serves as dean and professor of law at Stetson University’s College of Law, was chosen for the position after an exhaustive nationwide search. The presidential search committee was led by UE trustee Sally Rideout, and the Board of Trustees elected Pietruszkiewicz in a formal vote on March 28.

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Vic Fleischer Leaves San Diego For UC-Irvine

Leading Tax Scholar and Teacher Victor Fleischer Joins UCI Law Faculty:

Fleischer will join tax faculty Omri Marian and Josh Blank at UCI Law

UCI Law is pleased to announce the appointment of renowned tax expert Victor Fleischer to its faculty as professor of law. Fleischer joins UCI Law from University of San Diego School of Law, where he currently is a professor of tax law and director of tax programs.

"We are delighted to have Vic join our preeminent faculty and further enhance our robust tax program," said UCI Law Dean L. Song Richardson.

"UCI has an amazing, diverse, talented, and energetic faculty," said Fleischer. “It’s a wonderful opportunity for me and I’m delighted to join the team.”

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Leigh Osofsky Leaves Miami For North Carolina

Tax Law Expert Leigh Osofsky Joins UNC School of Law Faculty:

UNC School of Law is pleased to welcome Leigh Osofsky as a tax law professor. Osofsky joins the Carolina Law faculty from the University of Miami School of Law, where she has taught courses addressing various aspects of taxation and policy for the last seven years. Before joining the University of Miami faculty, Osofsky was an acting assistant professor of tax law at New York University from 2009 to 2011.

“We are thrilled to have Leigh join our faculty this summer,” says Kathleen DeLaney Thomas, assistant professor of law and director of the UNC School of Law Tax Institute. “Leigh is a well-respected and accomplished tax scholar, as well as a committed and effective teacher. We’re also excited that she will help us expand our tax law course offerings at the law school and will be a great resource for our students.”

Leigh's recent publications include:

• Regulating by Example, 35 Yale J. Reg. ___ (2017) (with Susan Morse (Texas))
• Simplexity: Plain Language and the Tax Law, 66 Emory L.J. 189 (2017) (with Joshua Blank (NYU))
• The Case for Categorical Nonenforcement, 69 Tax L. Rev. 73 (2015)

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Dorothy Brown Named Straus Distinguished Visiting Professor At Pepperdine Law School

Dorothy Brown, Professor of Law at Emory Law School, has been named Pepperdine Law School's Straus Distinguished Visiting Professor for Spring 2019.

Dorothy is the nation's leading critical tax scholar examining race, class, and gender implications of tax policy. Last month, she secured a deal with Crown Publishing Group (a subsidiary of Random House) for a book on The Whiteness of Wealth, which will "investigate how American tax policy enriches white families at the expense of black families in many spheres, including housing, education, investing, and marriage." The book will draw on Dorothy's prior work, including:

• Fighting Racism in the Twenty-First Century, 61 Wash. & Lee L. Rev. 1485 (2004)
• Pensions, Risk, and Race, 61 Wash. & Lee L. Rev. 1501 (2004)
• Social Security and Marriage in Black and White, 65 Ohio St. L.J. 111 (2004)
• The Tax Treatment of Children: Separate But Unequal, 54 Emory L.J. 757 (2005)
• Race and Class Matters in Tax Policy, 107 Colum. L. Rev. 790 (2007)
• Pensions and Risk Aversion: The Influence of Race, Ethnicity, and Class on Investor Behavior, 11 Lewis & Clark L. Rev. 385 (2007)
• Race, Class, and the Obama Tax Plan, 86 Denv. L. Rev. 575 (2009) 
• Shades of the American Dream, 87 Wash. U. L. Rev. 329 (2010)
• Teaching Civil Rights Through The Basic Tax Course, 54 St. Louis L. Rev. 809 (2010)
• Implicit Bias and the Earned Income Tax Credit, in Implicit Racial Bias Across the Law 164-178 (Cambridge University Press, 2012)
• Taxing the Body, in The Global Body Market: Altruism's Limits 148-159 (Cambridge University Press, 2013)
• Tales From A Tax Crit, 10 Pitt. Tax Rev. 47 (2013)
• The 535 Report: A Pathway to Fundamental Tax Reform, 40 Pepp. L. Rev. 1155 (2013)
• Critical Race Theory: Cases, Materials, and Problems (West 3d ed. 2014)

Dorothy is the co-author of a leading federal income tax casebook, Federal Income Taxation: Cases, Problems, and Materials (West 6th ed. 2016). She has won seven teaching awards over the course of her career. 

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Rebecca Kysar Leaves Brooklyn For Fordham

After visiting at Fordham last semester, Rebecca Kysar (Brooklyn) is joining the tenured faculty in the fall.  Rebecca's publications include:

• The State of the Budget Process, 81 Law & Contemp. Probs. __ (2018)
• Reconsidering the Tax Treaty: Introduction, 41 Brook. J. Int’l L. (2016) (with Steven Dean)
• Interpreting Tax Treaties, 101 Iowa L. Rev. 1387 (2016)
• The ‘Shell Bill’ Game: Avoidance and the Origination Clause, 91 Wash. U. L. Rev. 659 (2014)
• Reconciling Congress to Tax Reform, 88 Notre Dame L. Rev. 2121 (2013)
• On the Constitutionality of Tax Treaties, 38 Yale J. Int'l L. 1 (2013)
• Penalty Default Interpretive Canons, 76 Brook. L. Rev. 953 (2011)
• Lasting Legislation, 159 U. Pa. L. Rev. (2011)
• Listening to Congress: Earmark Rules and Statutory Interpretation, 94 Cornell L. Rev. 519 (2009)

 

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Josh Blank Leaves NYU For UC-Irvine

Press Release:

UCI Law is pleased to announce the appointment of renowned tax expert Joshua Blank to its faculty. Blank joins from New York University School of Law, where he currently is a professor of tax law, vice dean for technology-enhanced education, and faculty director of the school’s Graduate Tax Program. He joins UCI Law as a professor of law.

"We are elated to have Josh join our preeminent faculty," said UCI Law Interim Dean L. Song Richardson. "Our innovative curriculum and collegial community continue to attract the brightest minds in legal education. Josh made extraordinary contributions to innumerable areas at NYU Law, and I am excited for the future of UCI Law with him on our team."

"I am thrilled to join the UCI Law community and look forward to working with its dynamic faculty and administration and teaching its outstanding students," said Blank.

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Texas A&M Names Jack Manhire Assistant Dean And Chief of Staff Of The I-School, And Assistant Vice President For Entrepreneurship And Economic Development

Jack Manhire, former Director of Program Development and Senior Lecturer in Law at the Texas A&M University School of Law in Fort Worth, is taking on new roles in College Station as Assistant Dean and Chief of Staff for Texas A&M’s new School of Innovation (“I-School”) and Assistant Vice President of Operations for Entrepreneurship and Economic Development.

Manhire’s positons prior to entering academe include National Chair of the Executive Education Program for the Treasury Executive Institute, Chief of Legal Analysis for the IRS Office of Professional Responsibility, Director of Technical Analysis & Guidance for the IRS Taxpayer Advocate Service, and Attorney-Advisor to the IRS National Taxpayer Advocate. Before entering full-time government service, he practiced law privately for over a decade and was Division Chief, Tax Law for the U.S. Coast Guard Auxiliary National Office.

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Nick Mirkay Leaves Creighton For Hawaii

Nicholas A. Mirkay, III (Creighton) has accepted a lateral offer to join the University of Hawaii Law School faculty. Nick's recent publications include:

• Equality or Dysfunction: State Tax Law in a Post-Windsor World, 47 Creighton L. Rev. 261 (2014)
• Globalism, Public Policy, and Tax-Exempt Status: Are U.S. Charities Adrift at Sea?, 91 N.C. L.
• It’s All About Timing: Will Karns Impact the IRS Battles Over Advance Receipts?, 12 Del. L. Rev. 55 (2010)
• Losing Our Religion: Reevaluating the §501(c)(3) Exemption of Religious Organizations That Discriminate, 17 Wm. & Mary Bill Rts. J. 715 (2009)
• Is It "Charitable" to Discriminate? The Necessary Transformation of Section 501(c)(3) Into the Gold Standard for Charities, 2007 Wis. L. Rev. 45

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Del Wright Leaves Valparaiso For UMKC

Del Wright (Valparaiso) has accepted a lateral offer to join the University of Missouri Kansas City Law School faculty. Del's recent publications include:

• Bogus Refunds & Bad Penalties: The Feckless and Fixable Refund Penalty System, 48 Akron L. Rev. ___ (2015)
• Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties (2015)
• Financial Alchemy: How Tax Shelter Promoters Use Financial Products to Bedevil the IRS (and How the IRS Helps Them), 45 Ariz. St. L.J. 611 (2013)
• Government Winning in the Corporate Tax Shelter Fight, Nat'l Bar Ass'n, The Commercial Law Connection, Vol. 8, Issue 3 (Fall 2011)
• Reaching Beyond Its Grasp: The Latest Setback for Treasury’s Use of Retroactive Regulations to Attack Son-of-BOSS Transactions, BNA Tax Mgmt Real Est. J., Vol. 25, No. 11 (Nov. 2009)

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Keith Fogg Leaves Villanova For Harvard

T. Keith Fogg Named Clinical Professor of Law:

Keith Fogg, an expert in tax law and procedure and director of Harvard Law School’s Federal Tax Clinic at the Legal Services Center, has been named clinical professor of law at Harvard Law School.

For more than 30 years, Fogg worked in the Office of Chief Counsel of the Internal Revenue Service. He joined the faculty of Villanova Law School, and has been a visiting professor at Harvard Law School. He developed a course for the Georgetown LL.M. program, Federal Taxation of Bankruptcy and Workouts, which he taught there for 15 years as an adjunct. He has also taught as an adjunct professor at William and Mary and University of Richmond law schools and as a visiting professor at University of Arizona.

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David Hasen Leaves Colorado For Florida

David Hasen, Professor of Law at Colorado, has accepted a tenured lateral offer from Florida, beginning in Fall 2017.  Here are David's recent publications:

• A Partnership Mark-to-Market Tax Election, 71 Tax Law. ___ (2018)
• Accretion-Based Progressive Wealth Taxation, 20 Fla. Tax. Rev. ___ (2017)
• Taxation and Innovation: A Sectorial Approach, 2017 U. Ill. L. Rev. ___
• Some Consequences of Governmental Provision of Rival Goods, 34 Va. Tax Rev. 319 (2014)
• The Reinvestment Deduction: A Modest Proposal to Reform the Corporate Tax, 18 Chapman L. Rev. 49 (2014) (symposium)
• CBIT 2.0: A Proposal to Address U.S. Business Taxation, 140 Tax Notes 909 (Aug. 26, 2013)

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Reuven Avi-Yonah Cancels Lateral Move To UC-Irvine, Stays At Michigan

Following up on my previous post, Reuven Avi-Yonah Leaves Michigan For UC-Irvine (Sept. 1, 2016):

Brian Leiter reports (and I have independently confirmed) that Reuven Avi-Yonah has changed his mind and has decided to remain at Michigan and will not be making a lateral move to UC-Irvine.

Hawaii Seeks To Hire A Tax Prof

The University of Hawaii Law School invites applications from entry level and lateral candidates for a tenure-track or tenured tax position beginning in the 2017-18 academic year:

We are seeking applicants with the ability and interest to teach in the area of federal taxation and preferably also trusts and estates. ...

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Florida Names Fred Murray Professor Of Tax Practice

Dean Laura Rosenbury has announced that Fred Murray will join the faculty of the University of Florida Levin College of Law as a full-time Professor of Tax Practice:

Since 2007, Professor Murray has been at Grant Thornton LLP, where he serves as a Managing Director, International Tax Services. In addition, he has taught International Tax as an adjunct Professor of Law in the LL.M. program at the Georgetown University Law Center since 2005. Professor Murray started his career as a tax lawyer at Chamberlain, Hrdlicka in Houston, Texas, where he was a partner, before he left to serve as Special Counsel (Legislation) to the Chief Counsel for the Internal Revenue Service from 1992 to 1996. Professor Murray also has served as a Deputy Assistant Attorney General in the Tax Division of the U.S. Department of Justice, as General Counsel and Director of Tax Affairs of the Tax Executives Institute, and as Vice President for Tax Policy at the National Foreign Trade Council.

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Shu-Yi Oei Leaves Tulane For Boston College

Shu-Yi Oei, Hoffman F. Fuller Professor of Tax Law at Tulane, has accepted a lateral offer from Boston College, beginning Fall 2017. Here are Shu-Yi's recent publications:

• Can Sharing be Taxed?, 93 Wash. U. L. Rev. ___ (2016) (with Diane Ring)
• Human Equity? Regulating the New Income Share Agreements, 68 Vand. L. Rev. 681 (2015) (with Diane Ring)
• The New “Human Equity” Transactions, 5 Cal. L. Rev. Circuit 266 (2014) (with Diane Ring)
• Taxing Bankrupts, 55 B.C. L. Rev. 375 (2014)
• The Uneasy Case against Tax Lien Subordination, 11 Pitt. Tax Rev. 241 (2014)
• Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts, 46 UC Davis L. Rev. 421 (2012)

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Michael Simkovic Leaves Seton Hall For USC

Michael Simkovic (Seton Hall) has accepted a lateral offer with tenure from USC. His recent articles include:

• Taxes, Subsidies, and Knowledge: A Reply to Professor Oei, 83 U. Chi. L. Rev. Online 1 (2016)
• The Knowledge Tax, 82 U. Chi. L. Rev. 1981 (2015)
• Populist Outrage, Reckless Empirics: A Review of Failing Law Schools, 108 NW. U. L. Rev. Online 176 (2014)
• The Economic Value of a Law Degree, 43 J. Legal Stud. 249 (2014)

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David Gamage Leaves UC-Berkeley For Indiana

David Gamage (UC-Berkeley) has accepted a lateral offer to join the Indiana law faculty in the fall (announcement). After graduating from Stanford in 2000 (B.A. Economics, M.A. Economic and Organizational Sociology), he worked for Bain Capital before earning his J.D. in 2005 from Yale. He was an Emerging Scholars Program Fellow at Texas in 2005-07 and joined the UC-Berkeley law faculty in 2007. He served as Special Counsel and Senior Stanley S. Surrey Fellow in the Treasury Department's Office of Tax Policy in 2010-12. His publications include:

• Tax Cannibalization and Fiscal Federalism in the United States, 111 Nw. U. L. Rev. ___ (2017)
• The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 Tax L. Rev. 355 (2015)
• Foreword—King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room), 2015 Pepp. L. Rev. 1 (2015)
• Preventing Government Shutdowns: Designing Default Rules for Budgets, 86 U. Colo. L. Rev. 181 (2015)

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Reuven Avi-Yonah Leaves Michigan For UC-Irvine

Press Release, University of California, Irvine School of Law Welcomes New Faculty, Largest First-Year Class in School's History and New LL.M. Program:

University of California, Irvine School of Law has hired four new full-time faculty members, bringing the total number of full-time professors to 48. ... All of these new faculty members are leading scholars and skilled practitioners in their respective areas of expertise. ...

Reuven S. Avi-Yonah
Professor Avi-Yonah specializes in corporate and international taxation, international law and legal history. His scholarship focuses on defining the underlying principles of an international tax regime and what consequences follow from these principles for the allocation of tax revenues among countries and for the taxation of multinational enterprises. He will join UCI Law in fall 2017 from University of Michigan Law School, where he has been the Irwin I. Cohn Professor of Law and Director of the International Tax LL.M. program.

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Marty McMahon Named Director Of Florida Graduate Tax Program; Florida To Hire Three New Tax Faculty

University of Florida Levin College of Law Names Martin J. McMahon as Director of the Graduate Tax Program:

The University of Florida Levin College of Law has announced that Martin J. McMahon, the James J. Freeland Eminent Scholar in Taxation has been appointed to succeed Michael K. Friel as Director of the Graduate Tax Program. Professor Friel stepped down as Director of the Director of the Graduate Tax Program when he retired at the end of the 2016-2017 academic year after serving as the Director for more than 25 years. Emeritus Professor Friel will continue to teach in the Graduate Tax Program as an adjunct professor, as have Lawrence Lokken, Emeritus Hugh Culverhouse Eminent Scholar in Taxation and Emeritus Professors David Hudson and Patricia Dilley. Professor McMahon has been a member of the faculty of the UF Graduate Tax Program since 1997.

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Vic Fleischer—'The Closest Thing The Tax World Has To A Rock Star'—Goes To Washington

Following up on Friday's post, Vic Fleischer Named Co-Chief Tax Counsel For Democrats On Senate Finance Committee:  Bloomberg, Mr. Higher-Tax-on-Carried-Interest Goes to Washington, by Lynnley Browning:

He made his name in academia by criticizing a lucrative tax break for private-equity managers. Now Victor Fleischer is taking his anti-loophole thinking to Washington.

Fleischer will serve as a formal adviser to Democrats on the powerful Senate Finance Committee, a perch from which he says he’ll seek ways to close the so-called “carried interest” loophole -- and to curb other tax benefits.

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Sarah Lawsky Leaves UC-Irvine For Northwestern

Sarah B. Lawsky, Senior Associate Dean for Academic Affairs and Professor of Law at UC-Irvine, has accepted a lateral offer to join Northwestern's faculty in the fall.  After working as a tax associate in New York City for five years, Sarah joined the George Washington faculty in 2007.  She moved to UC-Irvine in 2010 (and will receive her Ph.D. in philosophy there in 2017).  She visited Northwestern in Fall 2015 (and Virginia in 2009-10).  Her recent publications include:

• Modeling Uncertainty in Tax Law, 65 Stanford L. Rev. 241 (2013)
• The Problem of Line Drawing, 98 Iowa L. Rev. Bulletin 42 (2013)
• How Tax Models Work, 54 B.C. L. Rev. 1657 (2012)
• On the Edge: Declining Marginal Utility and Tax Policy, 95 Minn. L. Rev. 904 (2011)
• The Sum of Its Parts: Reforming Charitable Donations of Partial Interests, 64 Tax L. Rev. 37 (2010)
• Probably? Understanding Tax Law’s Uncertainty, 157 U. Pa. L. Rev. 1017 (2009) (more here)

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Ari David Glogower, NYU VAP, To Join Ohio State Tax Faculty

Ari David Glogower, Acting Assistant Professor of Tax Law at NYU, will join the Ohio State tenure-track tax faculty in August 2016:

Before joining the NYU School of Law faculty, Ari Glogower worked as a tax associate in the New York office of Debevoise & Plimpton, LLP, where he advised on mergers, acquisitions, separations, private equity and joint ventures. Ari also has expertise with the Foreign Account Tax Compliance Act (FATCA) and related taxpayer compliance programs.

Ari received an LL.M. in taxation from NYU School of Law, a J.D. (magna cum laude) from NYU School of Law, and a B.A. (with honors) from Yale University. During law school, Ari was an editor for the Tax Law Review and the NYU Environmental Law Journal. Before law school, Ari taught mathematics in Jackson, Mississippi and founded a tutoring business.

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