Leslie M. Book
Professor of Law
Villanova University School of Law
*** *. ****** **** **** Villanova, PA 19085
p) 610-***-**** ****@***.*********.***
EXPERIENCE
Villanova University School of Law, Villanova, PA
Professor of Law, 2005-Present
(Asst. Professor of Law,
2000-2003; Assoc
. Professor of
Law,
2003-
2005). Awarded tenure in May, 2005
Director, Federal Tax Clinic, August, 2000-2007
Director, Graduate Tax Program, June, 2007-presentQuinnipiac University School of Law, Hamden, CT
Assistant Clinical Professor of Law and Director, Federal Tax Clinic, 1997-2000Baker & McKenzie, New York, NY
Associate, Tax Controversy Group, 1994-1997. Worked on a variety of tax controversy
matters and in
support of securities and corporate departments in review and structuring of transactions
Davis Polk & Wardwell, New York, NY and London, UK
Associate, Tax Department, 1990-1993 (London,
1991-1992)
Internal Revenue Service, Washington D.C.
Intern, Office of Associate Chief Counsel, (August to December, 1989). Assisted attorneys
on matters
related to branch responsibilities, including regulation projects, form revisions, and
review of private
letter ruling submissions relating to corporate restructuring and subchapter C matters
EDUCATION
New York University School of Law
LL.M., (Taxation), 1994
Honors and Activities: Tax Law Review Sc holar, Student-Editor, Tax Law Review
Stanford University School of Law
J.D., 1990
Honors and Activities: Co-Founding Editor, Stanford Law and Policy Review
Franklin & Marshall College
B.A., (Government), 1987
Honors and Activities: magna cum laude, Phi Beta Kappa, Phi Alpha Theta
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PUBLICATIONS
Shorter Articles
CDP and Collections: Perceptions and Misperceptions, 107 Tax Notes 487 (2005).
24 A.B.A. NEWS Q. SEC. TAX= N. Point & Counterpoint: Should Co llection Due Process Be
Repealed?
11 (Fall 2004).
EITC Noncompliance: What We Don= t Know Can Hurt Them, 99 Tax Notes 1821 (2003).
Tax Clinics: Past the Tipping Point and to the Turning Point, 92 Tax Notes 1089 (2001),
reprinted in 34
Exempt Org. Tax Rev. 27 (2001).
The New Collection Due Process Taxpayer Rights, 86 Tax Notes 1127 (2000).
Commissioned Research
The Need to Increase Preparer Responsibility, Visibility and Competence, (Jan. 2009), in
National
Taxpayer Advocate 2008 Annual Report to Congress (Jan. 2009).
Study of the Role of Preparers in Relation to Ta xpayer Compliance with the Internal
Revenue Laws, in
National Taxpayer Advocate 2007 Annual Report to Congress (Jan. 2008).
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Book
nd
Michael Saltzman, IRS Practice and Procedure, (update author, revised 2 edition, 2009-
current).
Book Chapter
Co-author (with Karen Hawkins), "Civil Penalties," in Effectively Representing Your
Client Before the
nd
IRS (3. ed., 2004).
Authored or co-authored articles while at Davis Polk and Baker and McKenzie in practice
on
international tax and tax procedure, including articles in the Journal of Bank Taxation,
International Tax
Practice & Procedure and Tax Notes.
TESTIMONY & WRITTEN COMMENTS
Co-principal draftsperson of two written extensiv e ABA Tax Section comments on TIPRA
legislative
changes to the offer in compromise program, published in Tax Notes at 2006 TNT 150-13
(Aug. 4,
2006) and 2006 TNT 201-16 (Oct 18, 2006).
Co-authored written comments on IRS plan to precertify low income taxpayers for EITC
eligibility (with
Professors Nancy Abramowitz and Janet Spragens), reprinted in 100 Tax Notes 847 (2003).
In February, 2003, testified before the United States Department of the Treasury and the
Internal
Revenue Service regarding proposed regulations impos ing user fees on the submission of
offers to
compromise federal tax liabilities.
In July, 2001, invited to testify before the Over sight Subcommittee of the Ways and
Means Committee
of the United States House of Representatives on the importance of access to counsel for
lower-income
taxpayers, reprinted in Tax Notes Today, 2001 TNT 137-24 (July 17, 2001).
SELECT AMERICAN BAR ASSOCIATION TAX SECTION ACTIVITIES
Member, Appointments to Tax Court Committee, (2008-current); Chair: Subcommittee on
Revising
Standards for Evaluating Reappointed Judges (2010-2011).
Chair of the American Bar Association Tax Section Low
Income Taxpayer Committee (2001-2003).
Named to Section Task Force on Pro Bono activities, February, 2001; Long-Range Planning
Task Force,
2011.
Appointed to the Committee on Pro Bono, 2003; Nominating Committee, 2004.
In 2003, I was a substantial contributor on comment s to the United States Department of
the Treasury
and the Internal Revenue Service regarding proposed regulations imposing user fees on the
submission
of offers to compromise federal tax liabilities
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In 2002, I was the principal draftsperson of ABA legislative recommendation with respect
to IRC
Section 7526. This proposal calls on Congress to increase funding for tax clinics,
clarify that funding is
not only intended to be start-up money, and clar ify that funding is principally to be
provided to
organizations providing free or nominal cost repr esentation to lower-income taxpayers
who have a
controversy with the IRS. The proposal was approved by the ABA House of Delegates.
ADDITIONAL COMMUNITY SERVICE
Board of Directors, Philadelphia Volunteers for the Indigent Program (VIP), an
organization dedicated to
providing indigent individuals equal access to the lega l system in civil matters by
referring them to
volunteer lawyers, paralegals, and others who provide services free of charge (2001-02).
Board of Directors, Connecticut Appleseed Foundation (2000).
Fellow, American College of Tax Counsel (2006-current).
Member, Council to the Philadelphia Ba r Association Tax Section (2006-2008).
SELECTED PRESENTATIONS
American Bar Association Tax Section May Meeting (May 2011): panelist on role of Taxpayer
Advocate Service in tax administration.
University of Santa Clara Law School Critical Tax Conference (April 2011): presentation
of draft paper
on IRS rulemaking and low income taxpayers.
American Bar Association Tax Section May Meeting (January 2011): moderator of panel on
collection
due process developments.
University of Albany School of Law (October 2010): presentation on role of ombuds offices
in tax
administration in light of modern expectations of procedural justice.
American Bar Association Tax Section Joint Fall Meeting, Toronto, Canada (October 2010):
panelist
discussing comparative issues in tax collection
National Tax Association Spring Symposium on Tax Re form (May 2010): panelist and co-
sponsor of
symposium.
American Bar Association Tax Section May Meeting (May 2010): presentation on ethical
responsibilities for attorneys representing clients before the IRS where there is a
suspicion of client
misrepresentation of facts.
American Tax Policy Institute Fall Meeting (Sep . 2009): panelist and co-sponsor;
presentation on
regulating income tax return preparers.
American Bar Association Tax Section Plenary Presentation (September 2009): presentation
on
regulating return preparers.
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IRS Research Conference (July 2009): presentation at Georgetown Law School on
administrative and
legislative approaches to leverage tax return preparers to reduce the tax gap.
Stanford Law School Symposium on the Tax Gap (November 2008): presentation on the role
that refund
anticipation loans play in tax compliance.
Tax Analysts Policy Roundtable on Ten Year Anni versary of IRS Reform (July 2008):
panelist on
televised policy roundtable discussing th e future of IRS reform efforts.
Internal Revenue Service (December 2007): presentation to IRS employees and IRS grant
recipients on
IRS practice and procedure.
Tax Court Judicial Conference (April, 2007): presentation on increasing the tax bar s
commitment to pro
bono.
Internal Revenue Service (February 2007): as part of commissioned research project,
presented paper on
the role of tax preparers in the tax gap.
American University Washington College of Law (February 2007): presented draft paper on
increasing
the role of judicial review in tax collection at the Spragens symposium.
Internal Revenue Service Annual LITC Conf erence (December 2006): presented training
session on
litigating tax matters in the United States Tax Court.
University of Connecticut School of Law (November 2006): presented on the adverse impact
of IRS tax
collection practices on lower-income taxpayers.
Philadelphia VIP (November 2006): prepared a nd conducted training session new VIP
employees on
representing low-income taxpayers in controversies with the IRS.
American Bar Association Section of Taxation (M ay 2006): presented on litigating refund
matters in
district courts.
Acceptance of ABA Tax Section Pro Bono Award on Behalf of Janet Spragens (February 2006).
Philadelphia Volunteers for the Indigent (VIP): trained local volunteers and public
interest advocates on
representing low income taxpayers in tax controversies, (December 2005).
American Bar Association Tax Section Individual Income Tax Committee: panelist on the
future of
collection due process, (May 2005).
District of Columbia Bar Tax Section: panelist on a discussion of the deference afforded
IRS innocent
spouse and collection determinations, (December 2004).
IRS Annual Conference on Tax Clinics: plenary session presentation on collection due
process,
(December 2004).
Ohio Legal Service Conference: training on representation of lower-income taxpayers in
collection
matters, (December 2004).
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American University, Washington College of Law: presented advice on tax collection
procedures,
including collection due process rules, to audien ce of academic and legal service
practitioners, (May,
2004).
Rutgers University School of Law (Camden): presente d to the faculty my paper on tax
compliance that
ultimately appeared in the Kansas Law Review, (Sep. 2003).
Widener University Quick School of Business Administration: presented research on IRS
plan to
precertify low income taxpayers for EITC eligibility, attended by academics and local
community
activists working with free return preparation and financial literacy initiatives (Aug.
2003).
Masterman High School: presented in a series of lectures on legal careers, attended by
local high school
students, (May, 2003).
University of Kansas School of Law: presented at symposium my paper The Poor and Tax
Compliance:
One Size Does Not Fit All, (March, 2003).
Philadelphia VIP: organized and taught CLE course on litigating federal tax
controversies, (May, 2002).
LAW SCHOOL SERVICE
Admissions Committee (2000-06)
Appointments Committee (2005-06)
Building Committee (2002-07)
Clinic Committee (2009-10)
Faculty Compensation Committee (2006-07)
Chair, Graduate Tax Committee (2008-present)
Reimagining Curriculum Committee (2007-09)
Self-Study Committee (2002-03); (2009-10)
Tenure Screening Committee (2006-08); (2011-present)
Chair of Tenure Screening Committee (2008-09)
AWARDS & FELLOWSHIPS
American Bar Association Tax Section Pro Bono Award (Jan. 2007): awarded to a Section
member who
devotes their time and energies to pro bono representa tion, particularly pro bono
representation of low-
income taxpayers.
Elected Fellow, American College of Tax Counsel (2006).
BAR ADMISSIONS
Admitted to practice in Pennsylvania, New York and Connecticut (on non-active status in
CT).
Admitted to practice before the United States Tax Court, the Court of Federal Claims,
United
States District Court for the Southern District of New York, United States
District Court for the District of Connecticut, United States District Court for the
Eastern District of
Pennsylvania, United States Court of Appeals for the Federal Circuit, and United States
Court of
Appeals for the Second Circuit.
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