Leandra Lederman

Distinguished Visiting Professor of Law

Academic Careers Coordinator

Expertise

Corporate Tax • Federal Income Tax • Tax Policy • Tax Procedure •

About

Leandra Lederman is a Distinguished Visiting Professor of Law and Academic Careers Coordinator at the University of Florida Levin College of Law. She is the William W. Oliver Chair Emerita in Tax Law at the Indiana University Maurer School of Law. Professor Lederman has published numerous articles, including in leading journals such as Duke Law Journal, N.Y.U Law Review, and Stanford Law Review. She co-authors a book on corporate taxation and a book on tax procedure. She has been ranked as one of the 10 most frequently cited U.S. tax scholars in five Brian Leiter Law School Reports.

Lederman has been a visiting professor at several schools, including the University of Chicago Law School and the University of Texas School of Law. She was a Fulbright Research Scholar at the University of Luxembourg in Spring 2019. She has also received several teaching awards. In 2019, she received the Tracy M. Sonneborn award from Indiana University, which “is given to an exemplary researcher who is also well known as an exemplary teacher.” Lederman is a member of the American Law Institute and a fellow of the American College of Tax Counsel. She was an associate at White & Case in New York City and clerked for U.S. Tax Court Judge David Laro.

Education

LL.M., New York University School of Law
J.D., New York University School of Law (cum laude, Order of the Coif)
A.B., Bryn Mawr College (cum laude, with honors)

Teaching & Scholarship

Individual Income Taxation, Corporate Taxation, Tax Compliance and Enforcement, U.S. Tax Court, Tax Rulings

Publications

Selected Books

Understanding Corporate Taxation (5th Ed., Carolina Academic Press 2025) (with Emily Cauble)
Tax Controversies: Practice and Procedure, 4th Ed. & Teacher’s Manual (Carolina Academic Press, 2018) (with Stephen W. Mazza)

Selected Law Review Articles

“The Untold Tale of A Tax Rulings Haven,” 29 Stanford J. Law, Bus. & Finance 1 (2024) [SSRN]
“Avoiding Scandals Through Tax Rulings Transparency,” 50 Fla. State L. Rev. 219 (2023) [SSRN]
“Valuation As a Challenge For Tax Administration,” 96 Notre Dame L. Rev. 1495 (2021) [SSRN]
“The Fraud Triangle and Tax Evasion,” 106 Iowa L. Rev. 1153 (2021) [SSRN]
“Information Matters in Tax Enforcement,” 2020 Brigham Young L. Rev. 145 (with Joseph C. Dugan) [SSRN]
Essay, “Is the Taxpayer Bill of Rights Enforceable?,” SSRN Working Paper (2019) [SSRN]
“Does Enforcement Reduce Voluntary Tax Compliance?,” 2018 Brigham Young L. Rev. 627 [SSRN]
“IRS Reform: Politics As Usual?,” 7 Columbia Tax J. 36 (2016) [SSRN]
Essay, “King v. Burwell: What Does It Portend for Chevron“s Domain?” (with Joseph C. Dugan), 2015 Pepperdine L. Rev. 72 (2015) [SSRN]
“Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer & Christopher Walker”s The Death of Tax Court Exceptionalism,” 99 Minn. L. Rev. Headnotes 1 (2014) [SSRN]
“(Un)Appealing Deference to the Tax Court,” 63 Duke L.J. 1835 (2014) [SSRN]
“Enforcement as Substance in Tax Compliance,” 70 Wash. & Lee L. Rev. 1679 (2013) (with Ted Sichelman) [SSRN]
Essay, “The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion,” 57 Villanova L. Rev. 499 (2012) [SSRN]
“The Fight Over “Fighting Regs” and Judicial Deference in Tax Litigation,” 92 B.U. L. Rev. 643 (2012) [SSRN]
“A Tisket, A Tasket: Basketing and Corporate Tax Shelters,” 88 Wash. U. L. Rev. 557 (2011) [SSRN]
“W(h)ither Economic Substance?,” 95 Iowa L. Rev. 389 (2010) [SSRN]
Essay, “Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?,” 78 Fordham L. Rev. 1733 (2010) [SSRN]
“Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial,” 85 Wash. U. L. Rev. 1195 (2008) [SSRN]
“Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance,” 60 Stanford L. Rev. 695 (2007) [SSRN]
“”Stranger Than Fiction”: Taxing Virtual Worlds,” 82 N.Y.U. L. Rev. 1620 (2007) [SSRN]
“Do Attorneys Do Their Clients Justice? An Empirical Study of Tax Court Litigation,” 41 Wake Forest L. Rev. 1235 (2006) (with Warren B. Hrung) [SSRN]
Book review, “Addressing Imperfections in the Tax System: Procedural or Substantive Reform?,” 103 Mich. L. Rev. 1432 (2005) (with Stephen W. Mazza) [SSRN]
“The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax,” 65 Ohio St. L.J. 1401 (2004) [SSRN]
“Tax Compliance and the Reformed IRS,” 51 Kan. L. Rev. 971 (2003) [SSRN]
“The Interplay Between Norms and Enforcement in Tax Compliance,” 64 Ohio St. L.J. 1453 (2003) [SSRN]