Conner Watts

Conner Watts serves as Professor of Practice at Georgia State University College of Law, where he directs clinical instruction in the Philip C. Cook Low-Income Taxpayer Clinic. Licensed before the U.S. Tax Court, Northern District of Georgia, and all Georgia state courts, he trains students in IRS representation and federal tax litigation while maintaining an active tax controversy practice.

His educational background includes:

• J.D. from Georgia State University College of Law (2017)
• B.A. in Philosophy from University of Georgia (2014)

Watts specializes in the intersection of Trusts and Estates Law with Federal Taxation, focusing on complex intra-family transactions, estate planning strategies, and low-income taxpayer representation. His research examines evolving regulatory frameworks including the SECURE 2.0 Act and unresolved trust income tax questions following key Tax Court decisions.

Recent scholarship demonstrates consistent focus on practical tax controversy issues affecting individual taxpayers and trust administrators, particularly regarding retirement account distributions and post-litigation tax compliance.

His professional recognition includes:

• Outstanding Tax Student Award (State Bar of Georgia)
• Outstanding Service Award (Mark and Evelyn Trammel Foundation)
• Gordon and Ava Hartman Fellowship Award
• J.B. Moore Fellowship Award

As clinical professor, Watts supervises law students handling real IRS disputes through the Low-Income Taxpayer Clinic, providing direct client representation experience while addressing critical community legal needs. This experiential model forms the core of his teaching methodology.

The Philip C. Cook Low-Income Taxpayer Clinic operates as his primary professional hub, offering free legal assistance to underserved taxpayers while serving as a live-training environment for law students developing tax litigation skills.