William W. Oliver Professor of Tax Law
- E-mail email@example.com
- Phone (812) 855-6149
- Location Baier Hall 336
- A.B., Bryn Mawr College 1987
- J.D., New York University School of Law 1990
- LL.M., New York University School of Law 1993
- One of the 10 most frequently cited tax scholars, 2010-2014, according to Brian Leiter's Law School Reports
- American Bar Association Section of Taxation, Tax Policy and Simplification Committee, Vice-Chair, July 2017 to present
- Indiana University Overseas Conference Grants for European Association of Tax Law Professors (EATLP) meetings, 2014 (Istanbul) and 2015 (Milan)
- Recipient, Leon H. Wallace Teaching Award, 2012
- Elected Fellow of the American College of Tax Counsel, 2011
- Member, Executive Committee, Tax Section of the Association of American Law Schools
- Member, Board of Directors, National Tax Association, November 2009 to November 2012
- Received IU Maurer School of Law Trustees' Teaching Award, April 2009
- Chair, Teaching Taxation Committee of A.B.A. Section of Taxation, July 2007 to June 2009
- Member, Green Bag Almanac & Reader, Board of Advisors
- Received New York University School of Law Alumni Association Legal Teaching Award, April 2005
- Received American Tax Policy Institute research grant for tax compliance project, August 2002
- Received her LL.M. from New York University School of Law, where she was a student editor for Tax Law Review
- Earned her J.D. cum laude in 1990 from New York University School of Law, where she was a note and comment editor of the N.Y.U. Law Review and was elected to the Order of the Coif
- Received her A.B. cum laude in 1987, with honors in her major, from Bryn Mawr College
Professor Lederman joined the Maurer faculty in 2004. In 2015, she spent the fall as a visiting professor at the University of Chicago. In 2005, she received the New York University School of Law Alumni Association Legal Teaching Award; in 2009, she received a Trustees' Teaching Award from the Maurer School of Law; and in 2012, she received its Leon H. Wallace Teaching Award. Before joining the Indiana Law faculty, Lederman spent 10 years teaching elsewhere, most recently at George Mason University School of Law, where she was recognized by George Mason University for excellence in teaching in 2001. She spent the 2002-2003 academic year at the University of Texas School of Law as a visiting professor. She also regularly teaches a short course in U.S. Tax Law at the University of Navarra.
From 1990-1992, Lederman practiced law as an associate at the New York office of White & Case. From 1993 to 1994, she served as an attorney-advisor to Judge David Laro of the United States Tax Court.
Lederman teaches income tax, corporate tax, tax policy colloquium, and a seminar in tax procedure. Her research interests include policy issues in the areas of federal income tax law (individual and corporate), tax controversies, and tax administration. Her work often draws upon law-and-economics insights, and has included empirical analyses of outcomes in U.S. Tax Court cases.
Lederman has written numerous articles, and she presents her work regularly at conferences and workshops. She has co-authored a casebook on tax controversies and a student guide to corporate taxation. She is a Vice-Chair of the ABA Section of Taxation Tax Policy and Simplification Committee. She is also a past chair of the executive committee of the Tax Section of the Association of American Law Schools, and, in 2012, completed a term as a member of the Board of Directors of the National Tax Association. She was an associate editor of the ABA Section of Taxation NewsQuarterly from 2002-2015 and, in 2009, completed a two-year term as chair of the Section's Teaching Taxation Committee.
In the media
- Quoted in "US tax compliance holds flat at 86%," The Wall Street Journal (sub. req.) (9/26/2019)
- Quoted in "So far, the tax overhaul isn't living up to many of its promises," Marketplace (6/19/2019)
- Quoted in "Can Congress force Trump to hand over his tax returns? I asked 11 legal experts," Vox (4/9/2019)
- Quoted in "Taxes and penalties may await wealthy parents in college admissions scam," CNBC (3/13/2019)
- Cited in "IU's SPEA maintains top spot in U.S. News grad school rankings," Herald-Times (sub. req.) (3/12/2019)
- Quoted in "Warren's 'wealth tax' to face host of challenges," Fox Business (2/20/2019)
- Quoted in "Tampa man reported income of $18,497; IRS sent him a refund check for $980,000," CNBC (2/14/2019)
- Quoted in "Intel subsidiary Altera cost-sharing case probably won't end here," Bloomberg (8/3/2018)
- Quoted in "US appeals court in Altera deems IRS cost sharing regs valid," MNE Tax (7/25/2018)
- Quoted in "Facebook’s U.S. tax woes could lead to global audits," Bloomberg Law (6/1/2018)
- Quoted in "IRS releases tool that lets you make sure your employer isn?t messing up your taxes," The Washington Post (2/28/2018)
- Quoted in "Most Americans view IRS favorably, poll shows," Tax Notes (2/28/2018)
- Quoted in "Find the right law school for a tax law career," US News & World Report (2/22/2018)
- Quoted in "Free tax assistance offered by IU students in Maurer School, Kelley School and SPEA," WBIW (1/25/2018)
- TAX CONTROVERSIES: PRACTICE AND PROCEDURE (Carolina Academic Press, 4th ed. 2017) (forthcoming) (with Stephen W. Mazza).
- UNDERSTANDING CORPORATE TAXATION (Carolina Academic Press, 3d ed. 2016) (with Michelle M. Kwon).
- IRS Reform: Politics as Usual?, 7 COLUM. TAX J. 36 (2016) (symposium).
- (Un)Appealing Deference to the Tax Court, 63 DUKE L.J. 1835 (2014) (symposium).
- Enforcement as Substance in Tax Compliance, 70 WASH & LEE L. REV. 1679 (2013) (with Ted Sichelman).
- The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion, 57 VILLANOVA L. REV. 499 (2012) (symposium).
- The Fight over 'Fighting Regs' and Judicial Deference in Tax Litigation, 92 BOSTON U. L. REV. 643 (2012).
- A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 WASH. U. L. REV. 557 (2011).
- Tax Appeal: A Proposal to Make the United States Tax Court More Judicial, 85 WASH. U. L. REV. 1195 (2008).
- Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 STANFORD L. REV. 695 (2007).
- 'Stranger Than Fiction': Taxing Virtual Worlds, 82 N.Y.U. L. REV. 1620 (2007).
- Federal income tax law (individual and corporate)
- Tax compliance and evasion
- Tax controversies (including the US Tax Court)
- Tax administration