Stephanie Hoffer
Stephanie Hoffer joined the faculty in 2006 after completing a clerkship with the Honorable Alice M. Batchelder of the United States Court of Appeals for the Sixth Circuit. Her research interests include tax-exempt and governmental organizations, comparative taxation and entity taxation. She teaches Tax Procedure and Basic Federal Income Taxation.
PUBLICATIONS
Representative Publications
- Hobgoblin of Little Minds No More: Crafting an IRS Duty of Consistency, __ Utah L. Rev. __ (2006) (forthcoming)
- A Comparison of Tax Exempt Organizations in the People's Republic of China and the United States, 3 Loy. U. Chi. Int'l L. Rev. 1 (2005)
- Give Them My Regards: A Proposal for Applying the COD Rules to Disregarded Entities, 107 Tax Notes 327 (April 18, 2005)
- Of Logrolling and Disunity: The Very Evils Ohio's One Subject Rule Was Designed to Prevent, 51 Clev. St. Law Rev. 557 (2004) (coauthor Travis McDade)
- Can the United States Profit by Adopting the Family Taxable Unit from the French? (work in progress),
Recent Publications
- To Pay or Delay: The Nominee’s Dilemma Under Collection Due Process , TULANE LAW REVIEW , 2008
- A Comparison of Tax Exempt Organizations in the People’s Republic of China and the United States, LOYOLA CHICAGO INTERNATIONAL LAW REVIEW, 2006
- Hobgoblin of Little Minds No More: Justice Requires an IRS Duty of Consistency, UTAH LAW REVIEW , 2006
EDUCATION
- BS, Ohio State University, 1997
- JD, Case Western Reserve University, 2001
- LLM, New York University, 2005
PRIOR APPOINTMENTS
- Associate in Taxation, Squire, Sanders & Dempsey L.L.P.

