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James M. Puckett
LL.M., New York University School of Law
J.D., University of Virginia School of Law
B.A., University of Virginia
Professor James Puckett teaches and writes primarily in the area of federal income taxation. Professor Puckett’s research interests include tax administration and distributive justice. His current research projects explore issues at the intersection of taxation and federal and state administrative law, as well as professional responsibility, especially relating to uncertain tax positions. His recent scholarship has examined equity issues relating to how the family and certain personal expenses affect tax liability. He has taught federal income tax, international tax, and tax policy.
Before joining Penn State Law, Professor Puckett was a visiting assistant professor at the Seattle University School of Law and the University of Alabama School of Law. Professor Puckett began his legal career as an associate at Fried, Frank, Harris, Shriver & Jacobson LLP in Washington, D.C.; his practice focused on the tax aspects of mergers, acquisitions, spin-offs, private equity, and financial products, in domestic and international transactions. As a law student he served on the Article Review Board of the Virginia Journal of Law and Technology.
"Reasonable Tax Rules: Advancing Process Values with Remedial Restraint," 24 Fla. Tax Rev. (forthcoming 2020)
"Improving Tax Rules by Means-Testing: Bridging Wealth Inequality and 'Ability To Pay,'" 70 Okla. L. Rev. 405 (2018)
"Structural Tax Exceptionalism," 49 Ga. L. Rev. 1067 (2015)
"Embracing the Queen of Hearts: Deference to Retroactive Tax Rules," 40 Fla. St. U. L. Rev. 349 (2013)
"Location, Location, Location: Using Cost of Living to Achieve Tax Equity," 63 Ala. L. Rev. 591 (2012)
"Rethinking Tax Priorities: Marriage, Neutrality, Children, and Contemporary Families," 78 U. Cin. L. Rev. 1409 (2010)