James M. Puckett

Professor of Law

Professor Puckett’s research focuses on tax policy and tax administration. He is especially interested in how the federal tax system addresses income and wealth inequality. His most recent scholarship has explored the unique procedural aspects of tax administration, especially the anti-abuse tools available to the tax administration. His scholarship has also examined the role of personal circumstances and personal expenses on tax liability.

Before joining Penn State Law, Professor Puckett was a visiting assistant professor at the Seattle University School of Law and the University of Alabama School of Law. He worked as a tax associate at Fried, Frank, Harris, Shriver & Jacobson LLP in Washington, D.C. As a law student, he served on the Article Review Board of the Virginia Journal of Law and Technology.

Location: University Park

Email jmp53@psu.edu

Phone 814-867-2064

SSRN

Prof. Puckett in the Media

Faculty Impact

Education
LL.M., New York University School of Law

J.D., University of Virginia School of Law

B.A., University of Virginia

Current Courses
Basic Federal Income Taxation

Corporate and Partnership Tax

Wills, Trusts and Estates

Puckett’s Publications

“Facing the Sunset: An Egalitarian Approach Against Taxing Couples as a Unit,” 55 Loy. L.A. L. Rev. 477 (2022)

“Reasonable Tax Rules: Advancing Process Values with Remedial Restraint,” 24 Fla. Tax Rev. 277 (2020)

“Improving Tax Rules by Means-Testing: Bridging Wealth Inequality and ‘Ability To Pay,’” 70 Okla. L. Rev. 405 (2018)

“Structural Tax Exceptionalism,” 49 Ga. L. Rev. 1067 (2015)

“Embracing the Queen of Hearts: Deference to Retroactive Tax Rules,” 40 Fla. St. U. L. Rev. 349 (2013)

“Location, Location, Location: Using Cost of Living to Achieve Tax Equity,” 63 Ala. L. Rev. 591 (2012)

“Rethinking Tax Priorities: Marriage, Neutrality, Children, and Contemporary Families,” 78 U. Cin. L. Rev. 1409 (2010)

The American Bar Association has granted conditional approval for Penn State Dickinson Law and Penn State Law to reunify and operate as Penn State University’s single law school under the name Penn State Dickinson Law with locations in Carlisle and University Park. Danielle M. Conway is the dean of the unified Penn State Dickinson Law, which will enroll a unified class in fall 2025.