Background

Clint Wallace teaches tax law and tax policy, and he is the founder and faculty director of the Taxpayer Assistance Program, which provides services and support to promote economic security among vulnerable taxpayers including through a grant-supported low-income taxpayer clinic and through the Law School’s longstanding Volunteer Income Tax Assistance pro bono activity. He has published law review articles and other publications (listed below) on various tax policy topics, including tax administration and the design of tax expenditures. He is a co-author of the Third Edition of The Individual Tax Base, a leading income tax casebook published by West Academic. In 2019, he was selected by students at University of South Carolina School of Law as Best Classroom Professor.

Before joining the faculty in 2017, he taught tax law at New York University School of Law as a Visiting Assistant Professor of Tax Law, and he worked as an associate at the law firm Caplin & Drysdale. In practice, he provided advice on various aspects of federal income taxation to individuals, businesses and exempt organizations, with a particular focus on U.S. international tax issues. Previously he served as speechwriter to a U.S. Senator and to the governor of the State of Michigan, and worked on various federal and state political campaigns. He received a LLM in taxation and a JD from New York University School of Law, and an AB from Princeton University’s School of Public and International Affairs.

Scholarship

Articles

• The Past and Future of Taxing “Incomes”, 104 N.C. L. Rev. 1 (2025) (with Bret Wells).
• Penalizing Precarity, 123 Mich. L. Rev. 423 (2025) (with Goldburn Maynard).
• Taxing Luxury Emissions, 109 Cornell L. Rev. 1153 (2024) (with Shelley Welton).
• A Democratic Perspective on Tax Law, 98 Wash. L. Rev. 947 (2023).
• Taxation and Law and Political Economy, 83 Ohio St. L.J. 471 (2022) (with Jeremy Bearer-Friend, Ari Glogower & Ariel Jurow Kleiman).
• Administering Taxes Democratically?, 94 Temp. L. Rev. (2022) (with Jeff Blaylock).
• Democracy Avoidance in Tax Lawmaking, 24 Fla. Tax Rev. 272 (2021).
• The Troubling Case of the Unlimited Pass-Through Deduction, 88 Univ. Chi. L. Rev. Online (2020).
• Equitable Health Savings Accounts, 56 Harv. J. on Leg. 395 (2019) (with Samuel Estreicher).
• Centralized Review of Tax Regulations, 71 Ala. L. Rev. 455 (2018).
• Congressional Control of Tax Rulemaking, 70 Tax L. Rev. 179 (2017).

Book Reviews

• Taxation, Citizenship and Democracy in the 21st Century, Brit. Tax Rev. 296 (2025).
• Tax Policy and Our Democracy, 118 Mich. L. Rev. 1233 (2020).

Briefs

• Brief of Amici Curiae Law Professors in Support of Respondent, Amazon Services, LLC v. South Carolina Department of Revenue, No. 2024-000625 (S.C. filed Mar. 5, 2025) (co-author & co-counsel).
• Brief of Amici Curiae Tax Law Professors in Support of Respondent, Moore v. United States, No. 22-800 (U.S. filed Oct. 19, 2023) (with Reuven Avi-Yonah & Bret Wells).
• Brief of Amici Curiae Law Professors in Support of Respondent South Carolina Department of Revenue, Amazon Services, LLC v. South Carolina Department of Revenue, No. 2019- 001706 (S.C. Ct. App. filed Oct. 22, 2021) (with Tessa Davis).
• Brief of Amicus Curiae Former Government Officials in Support of Respondents, CIC Services, LLC v. Internal Revenue Service, No. 19-930 (U.S. filed Sept. 15, 2020) (co-author & co-counsel).
• Brief of Amicus Curiae 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 6253-12, 9963-12 (9th Cir. filed July 5, 2016) (lead author & co-counsel) (and other related briefs).

Other Publications

• Essay, Shades of Basic Income in Sharing the Gains of the U.S. Global Economy: Proceedings of the New York University 70th Annual Conference on Labor (2018) (with Ari Glogower).
• Note, The Case for Tradable Tax Credits, 8 N.Y.U. J. L. & Bus. 227 (2011).

Education

• LL.M., New York University
• J.D., New York University 
• A.B., Princeton University

Teaching

• Income Tax (LAWS 633)
• Corporate Tax (LAWS 636)
• Tax Policy (and Democracy) Seminar (LAWS 638)
• Tax Regulation Practicum (LAWS 694)
• Low-Income Taxpayer Clinic (LAWS 742)
• Taxation of Property Transactions (LAWS 802)