Prof. Smith published a joint article in TaxNotes with Dylan Bellisle, a public policy and administration researcher at the University of Chicago, on Economic Impact Payments (commonly referred to as stimulus payments) and issues with college aged dependents. 

Bloomberg Law recently published an Insight article by Professor Carol Chomsky and three co-authors from the Collaboratory on Legal Education, titled “Racial Disparities in Bar Exam Results—Causes and Remedies." The authors write, "Stark racial disparities mark the legal profession’s licensing process. . . This might be defensible if a high-stakes, speeded exam based on extensive memorization were necessary to protect the public. But it’s not."

The National Taxpayer Advocate's Objectives Report to Congress noted a decrease in the number of Offer in Compromise submissions to settle back tax debts. Professor Smith was quoted discussing the opportunities and potential downsides for the IRS in potentially allowing elecronic submissions for Offers.