Allen Madison cultivates understanding in the area of federal tax law and enforcement at the University of South Dakota School of Law. Prior to academia, Professor Madison represented or advised participants on all sides of federal tax disputes—litigating against the IRS, serving in the IRS Chief Counsel Office, and clerking for a United States Tax Court Judge. Through these experiences, Professor Madison has realized the great fortune of living in a country where a taxpayer with a legitimate tax dispute may challenge the government without fear of reprisal. Professor Madison’s teaching and research examine the engagement between the government and its people in the context of taxation.
Federal tax law and enforcement.
Tax history, tax theory, tax policy, tax psychology, statutory interpretation, logic, and tax procedure.