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Professor Browde teaches courses in the federal tax law area, including Federal Income Tax, Corporate Tax, Partnership Tax, Taxation of Property Transactions, Tax Practice and Procedure, and Tax Policy Seminar.
She brings a strong practice background in tax controversy to her teaching and research; prior to teaching, she was a general trial attorney for the IRS Office of Chief Counsel in New York and California. In her work representing the IRS, she worked on legal issues ranging from individual and small business matters to complex corporate and international issues, such as intermediary transaction tax shelters, foreign tax credit generators, collection matters, and abusive tax avoidance transactions. She litigated a number of cases in U.S. Tax Court and coordinated litigation with the Department of Justice in the U.S. District Courts.
Before work at the IRS, Professor Browde clerked for the Honorable Cynthia Fry of the New Mexico Court of Appeals. Professor Browde holds an LL.M. in Taxation from New York University and earned a J.D. from the University of New Mexico and bachelor’s degree in philosophy from Washington University in St. Louis.
Professor Browde’s research focuses on tax practice and administration issues. She has written about identity theft in tax administration and consumer protection issues arising from the lack of regulation of tax return preparers. She is also interested in the tax consequences of legal issues pertinent to the Rocky Mountain region, including taxation of natural resources and tax issues in Indian country. Professor Browde’s current research project is at the intersection of federal tax and Indian law.
Section 139E: The Tribal General Welfare Exclusion and Self-Determination (work in progress)
A Consumer Protection Rationale for Regulation of Tax Return Preparers, 101 Marquette L. Rev. ___ (forthcoming 2017).
A Reflection on Tax Collecting: Opening a Can of Worms to Clean Up a Collection Due Process Jursidictional Mess, 65 Drake L. Rev. 51 (2017)
Many Unhappy Returns: The Need for Increased Penalties for Identity Theft-Based Refund Fraud, 18 Fla. Tax. Rev. 53 (2015).