Rate My Professor Stephanie Hoffer

Stephanie Hoffer serves as the Lawrence A. Jegen III Chair in Tax Law at the Indiana University Robert H. McKinney School of Law at Indiana University Indianapolis. She joined the faculty in 2020 following a twelve-year tenure at The Ohio State University Moritz College of Law, where she advanced from visiting assistant professor at Northwestern University School of Law to associate professor. Earlier in her career, Hoffer clerked for Judge Alice M. Batchelder of the United States Court of Appeals for the Sixth Circuit and practiced as a tax associate at Squire, Sanders & Dempsey L.L.P. She holds a J.D. from Case Western Reserve University School of Law and an LL.M. in Taxation from New York University School of Law.

A leading scholar in federal income taxation, Hoffer's research examines procedural and substantive tax law effects on individuals and businesses, including tax administrative procedures, international transactions, corporate reorganizations, and taxation's intersection with disability. Her publications feature the John Minor Wisdom Award-winning article 'To Pay or Delay: The Nominee's Dilemma Under Collection Due Process' (Tulane Law Review, 2007), highly cited pieces such as 'The Death of Tax Court Exceptionalism' (Minnesota Law Review, 2014; 78 citations) and 'Is the Chief Justice a Tax Lawyer?' (Pepperdine Law Review, 2015; 35 citations), and coauthorship of a treatise on international taxation. Her scholarship on IRS due process has been cited by federal courts. Hoffer testified before the IRS and state legislative committees on tax issues affecting individuals with disabilities and served as a Fulbright Scholar in Austria (2017-2018) researching comparative taxation at Vienna University of Economics and Business. She teaches International Taxation, Taxation of Business Entities, Federal Income Tax, Tax Policy, and Contracts. Hoffer serves on the boards of the Public Interest Law Foundation and Down Syndrome Association of Central Ohio.