Patrick W. Thomas

Patrick W. Thomas

Director, Notre Dame Tax Clinic

Office: 725 Howard Street South Bend, IN 46617
1120 Eck Hall of Law
Phone: (574) 631-9149
Email: pthomas3@nd.edu
CV: View

Patrick W. Thomas is the founding director of Notre Dame Law School’s Tax Clinic, in which he trains and supervises law students representing low-income clients in disputes with the Internal Revenue Service. Thomas earned his B.A, summa cum laude, in Germanic studies, international studies, and near eastern languages and cultures from Indiana University and received a J.D., cum laude, from the Indiana University Maurer School of Law. While in law school, he directed Indiana University’s Volunteer Income Tax Assistance program and founded the law school’s Pro Bono Immigration Project. After law school, he clerked for the Indiana Solicitor General. Prior to joining the law school faculty in 2016, he received an American Bar Association Section of Taxation Public Service Fellowship, through which he worked as a staff attorney for the Low Income Taxpayer Clinic at the Neighborhood Christian Legal Clinic in Indianapolis.  

 

Through the Tax Clinic, Thomas represents clients in tax collection and examination matters, both administratively before the Internal Revenue Service and Indiana Department of Revenue, as well as in litigation before the U.S. Tax Court and federal district courts. He also partners with local community organizations to educate taxpayers on their rights and responsibilities as taxpayers, focusing particularly on the English as a Second Language community in Michiana. 
 

Thomas’s research interests are in federal and state tax procedure and policy. He is also a contributor to Procedurally Taxing, a blog that considers developments in federal tax procedure and tax administration.

Courses Taught

LAW75605, Tax Clinic I

Tax Clinic II

Areas of Expertise

  • Federal Income Taxation
  • Tax Law & Policy

In the News

How Ending Tax-free Tuition Waivers Could Impact U.S. Higher Ed, Knowledge@Wharton, December 6, 2017 
Graduate students would pay a price under GOP tax plan, The Boston Globe, December 4, 2017 
Graduate students fear House's tax-reform plan would cost them their shots at advanced degrees, The Dallas Morning News, November 27, 2017