Patrick W. Thomas
Director, Notre Dame Tax Clinic
Associate Clinical Professor of Law
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.
LAW75605, Tax Clinic I
Tax Clinic II
Areas of Expertise
- Federal Income Taxation
- Tax Law & Policy
In the News
IRS tax deadline changing with income taxes and payments due May 17, 3/17/2021 (USA Today)
IRS will delay tax filing due date until May 17, 3/17/2021 (Associated Press)