Stephanie Hoffer
Professor Hoffer is an expert in United States federal income taxation. She is the Lawrence A. Jegen III Chair in Tax Law at the Indiana University Robert H. McKinney School of Law. She previously taught at The Ohio State University Moritz College of Law ifollowing her appointment as a visiting assistant professor at the Northwestern University School of Law. She was chosen as a Fulbright Scholar in 2018, when she both taught and conducted research at Institute for Austrian and International Tax Law at the WU Vienna. Her research explores the way in which procedural and substantive aspects of tax law affect the lives of individuals and businesses. She has testified before both the IRS and state legislative committees on the role of taxation in the lives of individuals with disabilities, and her scholarship has been cited by federal courts. When she is not writing about tax, she enjoys spending time outdoors with her three young sons.Courses:
U.S. Tax Law
This course offers an introduction to federal income taxation in the United States. The first day will focus on domestic taxation, including the tax treatment of households, corporations, and other business entities (partnerships and LLCs). Students will learn the sources of U.S. tax law and explore what sets the United States tax system apart from other tax systems. The second day will focus on international taxation and will introduce students to the tax treatment of inbound and outbound transactions. This discussion will include source and residency rules, the CFC and GILTI regimes for multinational corporations, the foreign tax credit, and foreign-account reporting requirements.
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