Allen Madison

Allen Madison

Associate Professor

LAW SCHOOL

School of Law 213

Phone: (605) 677-5362

Email: Allen.Madison@usd.edu

Website: https://sites.google.com/a/usd.edu/allen-madison/home

Bio:

Professor Allen D. Madison teaches tax law, including Federal Income Tax, Business Entities Tax, and Federal Tax Enforcement and Procedure. Professor Madison joined the University of South Dakota law faculty in 2012. Prior to joining USD, Professor Madison held teaching positions at Georgetown University, at University of Wyoming, at University of Idaho, and in the Anglo-American Law Program at the University of Navarra in Pamplona, Spain. Before academia, Professor Madison practiced law with a focus on taxation for ten years. After clerking at the U.S. Tax Court, he represented large manufacturing clients for the tax group of Fenwick & West and later served in the IRS Office of Chief Counsel National Office. He also worked in-house at Dow Chemical as an attorney on tax matters.


Teaching Interests:

Federal taxation.


Research Interests:

Tax history, tax theory, tax policy, tax psychology, statutory interpretation, logic, and tax procedure.


Education:

  • LLM, Taxation and Securities Regulation, Georgetown University Law Center, 1998
  • JD, Law, Hofstra University School of Law, 1994
  • MBA, Business, Michigan State University Broad Graduate School of Management, 1992
  • BA, Psychology, Michigan State University College of Social Science, 1989
  • BA, Marketing, Michigan State University Collge of Business, 1989

Grants:

  • Low Income Taxpayer Clinic, United States Internal Revenue Service. Grant Role: Principal. (2015 - 2015)

Publications:

Citations listed below are presented in a standardized, modified format for display purposes only. They do not necessarily reflect the preferred style and conventions of the faculty member or discipline.

  • Madison, Allen. Sharyn Fisk, The Tax Court's Home, 157 Tax Notes 1249 (2017)..
  • Madison, Allen. The IRS's Tax Determination Authority, 71 Tax Law. 143 (2017)..
  • Madison, Allen. The Legal Framework for Tax Compliance, 70 Tax Law. 497 (2017)..
  • Madison, Allen. The Legal Consequences of Noncompliance with Federal Tax Laws, 70 Tax Law. 367 (2016)..
  • Madison, Allen. The Denial of IRS Access to Its Adversary's Playbook, 60 S.D. L. Rev. 232 (2015)..
  • Madison, Allen. The Taxation of Gratuitous Services Gone Out of Control, 45 U. Mem. L. Rev. 115 (2014)..
  • Madison, Allen. The Futility of Tax Protester Arguments, 36 T. Jefferson L. Rev. 253 (2013)..
  • Madison, Allen. Rationalizing Tax Law by Breaking the Addiction to Economic Substance, 47 Idaho L. Rev. 441 (2011)..
  • Madison, Allen. Robert T. Duffy, Important Developments During the Year: Court Procedure and Practice, 56 Tax Law. 1013 (2003)..
  • Madison, Allen. The Tension Between Textualism and Substance-Over-Form Doctrines in Tax Law, 43 Santa Clara L. Rev. 699 (2003)..
  • Madison, Allen. Robert T. Duffy, Important Developments During the Year: Court Procedure and Practice, 55 Tax Law. 1075 (2002)..
  • Madison, Allen. An Analysis of the IRS's Voluntary Disclosure Policy, 54 Tax Law. 729 (2001)..
  • Madison, Allen. Derivatives Regulation in the Context of the Shingle Theory, 1999 Colum. Bus. L. Rev. 271 (1999)..
  • Madison, Allen. The Uncopyrightability of Jokes, 35 San Diego L. Rev. 111 (1998)..
  • Madison, Allen. The Context of Employment Discrimination in Japan, 74 U. Det. Mercy L. Rev. 187 (1997)..
  • Lombardi, Paul, and Madison, Allen. Blurred Justice, 64. Vol. 38. Loyola of Los Angeles Entertainment Law Review .

Awards and Honors:

  • Fellow, American College of Tax Counsel, 2014