Caleb Smith

  • Clinical Professor of Law
190K Mondale Hall

Degrees

  • University of Minnesota, B.A.
  • Northwestern School of Law, Lewis and Clark College, J.D.

Expertise

  • Federal Taxation
  • Tax Law

Professor Caleb Smith joined the faculty in 2017 as visiting associate professor of clinical law. Before joining the Ronald M. Mankoff Tax Clinic, he worked as a clinical fellow at Harvard Law School’s Federal Tax Clinic.

Smith is heavily involved with the American Bar Association Tax Section, where he has served as Vice or Co-Chair of American Bar Association Tax Section Pro Bono & Tax Clinic Committee since 2018. He has given numerous presentations at national American Bar Association Tax Section conferences on low-income tax issues, and has co-authored chapters in both the seventh and eighth editions of the American Bar Association publication Effectively Representing Your Client Before the IRS. In addition to directing the Federal Tax Clinic, he teaches Federal Tax Procedure.

Professor Smith was awarded the Stanley V. Kinyon Clinical Teacher of the Year Award from the University of Minnesota Law School for the 2020-21 academic year.

Ronald M. Mankoff Tax Clinic


Federal Tax Procedure


Ronald M. Mankoff Tax Clinic Student Directors


Journal Articles

Judicial Tax Collection Part 4: Property and Interests Affected by Lien Foreclosure Suits, 97 Taxes: The Tax Magazine 11 (Sept. 2019)
(with
William D. Elliott
)
Judicial Tax Collection: Part 3, 97 Taxes: The Tax Magazine 15 (July 2019).
(with
William D. Elliott
)
Judicial Tax Collection: Part 2, 97 Taxes: The Tax Magazine 11 (May 2019)
(with
William D. Elliott
)
Judicial Tax Collection, 21 Journal of Tax Practice & Procedure 37 (2019)
(with
William D. Elliott
)
Student Loan Debt and Tax Administration: Coming Storms and Case Studies, 96 Taxes: The Tax Magazine 31 (2018)

Book Chapters

Applying Administrative Law in Tax Cases, in Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms (American Bar Association, Section of Taxation, 8th ed., 2021)
(with
John B. Snyder
)
Understanding the Earned Income Tax Credit, in Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms (American Bar Association, Section of Taxation, 7th ed., 2018)
(with
Michelle Lyon Drumbl
)

Other Publications

Economic Impact Payments, College, and the EITC, TaxNotes, July 26, 2021
(with
Dylan Bellisle
)
State Tax Assistance: Helping Individuals and the System, TaxNotes, Apr. 4, 2021
Form 2848: That Modest First Step, 32:1 Practical Tax Lawyer 34 (Fall 2017)