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)

Penn State Dickinson Law and Penn State Law are reunifying to operate as Penn State University’s single law school, which will be known as Penn State Dickinson Law. While ABA approval for the reunification is pending, both schools are currently fully accredited. We submitted an application for acquiescence to operate as a single law school in July 2024 and plan to enroll a unified class in Fall 2025. Once reunification is complete, the separate faculties of each school will be members of the reunified Penn State Dickinson Law faculty.