Jacqueline Lainez Flanagan
Associate Professor of Law &
Director, Low Income Taxpayer Clinic
College of New Jersey, BA
The UIC John Marshall Law School, JD
Georgetown University Law Center, LLM (Taxation)
George Washington University Law School, LLM (Friedman Fellow)
Professor Lainez Flanagan teaches Contracts, directs the UDC David A. Clarke School of Law Tax Clinic (which she founded in December 2005), and beginning Fall 2020 will teach Introduction to Federal Taxation. She recently served as a Visiting Associate Professor at American University Washington College of Law for academic years 2018-19 and 2019-20. Professor Lainez Flanagan previously directed the Intellectual Property and Transactional Law Clinic at the University of Richmond and served as a Friedman Fellow and Visiting Associate Professor of Clinical Law at The George Washington University Law School, co-teaching in the Small Business and Community Economic Development Clinic. She also served as Director of Clinical Programs at the University of Memphis during the 2008-2009 academic year. Her practice background includes tax, intellectual property, nonprofit, and legal services work, representing small businesses, social enterprises, and start-ups, as well as immigrant and low wage workers. Her legal scholarship, community service, professional presentations, and media appearances have largely focused on the intersection between taxation and immigration, human rights, and corporate accountability.
Clinical Legal Education, Tax Policy, Business and Corporate Law, Social Entrepreneurship, and Intellectual Property.
Chapter Author, Effectively Representing Your Client Before the IRS (7th Edition, 2017-18)
Chapter Editor, Effectively Representing Your Client Before the IRS (6th Edition, 2015)
Member, Editorial Advisory Board, The Tax Lawyer (Fall 2012 – present)
Former Contributing Editor Clinical Law Prof Blog, a member of the Law Professor Blogs Network
Associate Writer Analyst, Wolters Kluwers/CCH Inc., September 2000 – September 2002
Full Time Editor, The Chicago Law Bulletin Publishing Co., The Jury Verdict Reporter and Sullivan’s Judicial Profiles, Illinois and Wisconsin editions, 3L – Post Grad
Reframing Taxigration, 87:3 Tenn. L. Rev. __ (2020). (Reviewed by Prof. Hayes Holderness on Tax Prof Blog).
Holding U.S. Corporations Accountable: The Convergence of U.S. International Tax Policy and International Human Rights, 45 Pepp. L. Rev. 685 (2018).
Brief Amicus Curiae, United States Tax Court, McLane v. Commissioner of Internal Revenue, May 1, 2018.
Chapter Author, Securing Relief from Joint and Several Liability – Section 6015, Effectively Representing Your Client Before the IRS. American Bar Association, Section of Taxation (7th Edition, March 27, 2018).
Contributor, Parent Company Accountability: Ensuring Justice for Human Rights Violations (by Professor Gwynne Skinner), International Corporate Accountability Roundtable (ICAR) Report, September 2015.
Viewing Value Creation by Business Lawyers Through the Lens of Transactional Legal Clinics, 15 U.C. Davis Bus. L.J. 49 (2014) (with Professor Susan R. Jones).
Enriching the Law School Curriculum: The Rise of Transactional Clinics in U.S. Law Schools, 43 Wash.U.J.L. & Pol’y 85 (2014) (with Professor Susan R. Jones).
Measure for Measure: The Uneasy Marriage of Tax Policy and Immigration Reform, Taxes – The Tax Magazine, CCH Wolters Kluwer, Vol. 87, No. 4, April, 2009.
To File or Not to File: Tax Compliance Among Undocumented Immigrant Workers, American University Washington College of Law, Business Law Brief, Vol. 3, Issue 2, Spring 2007.
Contributing Author, “Comments on Sec. 7122 OIC Procedures,” Tax Analysts, Tax Notes Today, 2006 TNT 206-29, October 6, 2006.
Panelist, CARES Act Economic Impact Payment: Tax Discussion for Immigrant Survivors, National Immigrant Women’s Advocacy Project (NIWAP), Washington DC, July 8, 2020.
Interviewed by Meena Duerson, This Woman and Her Kids Are U.S. Citizens — But They Can’t Get Any Coronavirus Stimulus Money, Vice News, (April 16, 2020).
Presenter, The Abused Spouse in Innocent Spouse and Collection Contexts, Federal Bar Association, 44th Annual Tax Law Conference, Washington DC, March 5, 2020.
Ipse Dixit Podcast, Tax Policy and Human Rights, Interview by Luce Nguyen, Oberlin Policy Research Institute, June 30, 2019.
Presenter, Tax Issues for Immigration Attorneys, Cornell Law School and the New York Immigration Coalition, Morrison Foerster, New York City, June 10, 2019.
Presenter, Innocent Spouse Relief, New Hampshire Bar Association CLE, Concord NH, June 7, 2019.
Panelist, Tax Issues for Low Income and Immigrant Workers, Cornell University Law School, SC Johnson College of Business, Washington DC, June 3, 2019.
Panelist, Business Law Scholarship: The Year Ahead – What Practitioners Need, How Scholars Can Help, American University Business Law Review, Women in Business Leadership Conference, Washington DC, May, 7, 2019.
Panelist, DC Bar WEBINAR – Part 3 of 5 Tax Audits and Litigation Tax Lunch Series: Pro Bono Representation of Taxpayers in Examinations and Litigation, March 27, 2019.
Testimony before DC Council Committee on Finance and Revenue in Support of Bill 23-41, the “Taxpayer Advocate Act of 2019,” Washington DC, March 18, 2019.
Podcast, Perspectives on Immigration Reform, Interview by Sean O’Neill, Immigrant Tax Inquiry Group (ITIG), March 12, 2019.
Interview by Will Fitzgibbon, International Consortium of Investigative Journalists (ICIJ) on Corporate Accountability in Koidu, Sierre Leone Diamond Mining, Panama Papers Trail Offers Hope To West African Villagers Seeking Compensation, March 11, 2019 article.
Panelist, Making the Case: Resolving Complex Innocent Spouse Cases, 2019 Annual LITC Conference, Washington DC, December 6, 2018.
Moderator and Discussant, Tax Works in Progress, AALS Section on Clinical Legal Education Annual Conference, Chicago IL, May 2, 2018.
Co-Facilitator, Tax, Small Business, and Transactional Law Working Group, AALS Section on Clinical Legal Education Annual Conference, Chicago IL, April 29-May 2, 2018.
Panelist, Using the Law to Affect Change, Latino Law Conference, UDC David A. Clark School of Law, Washington DC, March 23, 2018.
Panelist, Exploring Innocent Spouse Relief: Beyond the Basics, Bankruptcy and 6015 Relief, Annual LITC Conference, Washington DC, December 5, 2017.
Panelist, Inception and Operation of a Small Business, Worker Misclassification and SS-8 Determinations, ABA Section of Taxation, Low Income Taxpayer Representation Workshop, McDermott, Will & Emery, Washington DC, December 4, 2017.
Panelist, Cutting Edge Diversity Issues, ABA Tax Section May Meeting, Washington DC, May 12, 2017.
Panelist, Operation of a Small Business, ABA Tax Section May Meeting, Pro Bono and Tax Clinics Committee, Low Income Taxpayer Representation Workshop, Washington DC, May 11, 2017.
Moderator, Careers in Tax Law Panel, UDC David A. Clarke School of Law, Washington DC, March 23, 2017.
Lead Panelist, Educating Taxpayers, 2017 IRS LITC Conference, Washington DC, December 15, 2016.
Presenter, Tax Practice & Procedure: Exams, Tax Court, Collections and Appeals, Pro Bono Attorney Training, Morgan Lewis, Washington DC, November 4, 2016.
Panelist, Promoting Effective Representation of Low Income Taxpayers, Area 2 IRS Counsel CLE Presentation, Washington DC, August 25, 2016.
Facilitator, Tax and Securities Arbitration Working Group, AALS Section on Clinical Legal Education Annual Conference, Baltimore MD, April 30-May 3, 2016.
Presenter, Parent Company Liability Project Report, International Corporate Accountability Roundtable (ICAR) Conference, Georgetown University Law Center, Washington DC, September 10, 2015.
Moderator and Discussant, AALS Section on Clinical Legal Education Works in Progress Panel, AALS Clinical Conference, Chicago IL, April 29, 2014.
Moderator, Law Practice Technology, University of Richmond, 2nd Annual Technology Boot Camp, Richmond VA, March 20, 2014.
Presenter, Value Creation By Business Lawyers in the 21st Century, Transactional Law and Skills Section, AALS Annual Meeting, New York City, January 4, 2014.
Community Service – presentations in the community
Since 2003, Prof. Lainez Flanagan has engaged in a variety of community service presentations, ranging from interviews on live call-in local cable programs to educational community presentations on tax, small business, and intellectual property law.
On-Set Interview/Social Security Taxes and Undocumented Immigrant Workers, CTV, Prince George’s County MD, March 7, 2017.
Sound Advice, UDC–Cable TV 98, Interviewed (with clinic student Stacy Fuller) on federal tax issues in the LITC community, Washington DC, May 12, 2015.
Presenter, SCORE – Richmond Chapter, Retail Merchants Association, Richmond VA, September 19, 2013.
Legal Expert, Small Business Coaching Event, Co-sponsored by the Latino Economic Development Center (LEDC), Accion USA, and the Samuel Adams Microloan Fund, Washington DC, November 14, 2012.
Presenter, Bank of America, Small Business Leadership Series, Co-sponsored by Merrill Lynch and the DC Department of Small and Local Business Development (DSLBD), Washington DC, June 1, 2012.
Presenter, Tax Issues for Small Business Owners, Latino Economic Development Corporation (LEDC), Washington, DC, March 28 & April 4, 2012.
Community Service – pro bono cases
As a pro bono attorney at the George Washington University Law School, she successfully represented clients in political asylum claims and cancellation of removal proceedings. She also previously served as a pro bono volunteer in Chicago, Memphis and Washington DC, primarily handling tax issues.
Awards and Honors
Nominee, 2014-2015 Professor of the Year Award, UDC David A. Clarke School of Law, Washington DC, April 15, 2015.
Outstanding Leadership, Public Action Law Society, Presentation Luncheon, University of Memphis, Memphis TN, April 27, 2009.
Outstanding Faculty, National Black Law Students Association, Hon. William C. Pryor Chapter, Presentation ceremony, UDC David A. Clarke School of Law, Washington DC, April 10, 2007.