Allen Madison

Allen Madison serves as Professor at the University of South Dakota Knudson School of Law, specializing in federal tax law and securities regulation. His career uniquely bridges academia, government service (including IRS Chief Counsel Office), and Tax Court clerkship, providing profound insights into taxpayer-government dynamics within the U.S. legal framework.

His academic credentials include:

• LLM in Taxation and Securities Regulation, Georgetown University Law Center (1998)
• JD, Hofstra University School of Law (1994)
• MBA in Business, Michigan State University Broad Graduate School of Management (1992)
• BA in Psychology, Michigan State University College of Social Science (1989)
• BA in Marketing, Michigan State University College of Business (1989)

Madison's research critically examines tax history, theory, policy, psychology, and procedure through the lens of governmental-citizen engagement. His work emphasizes the foundational American principle allowing taxpayers to challenge the government without reprisal, exploring psychological barriers to compliance and the philosophical underpinnings of tax systems. He investigates how statutory interpretation and logical frameworks shape tax administration and dispute resolution.

His 15 most recent publications (2020-2003) reveal consistent focus on tax procedure, enforcement mechanisms, and policy rationalization. Key trajectories include IRS authority boundaries, Tax Court operations, noncompliance consequences, and the evolving relationship between economic substance doctrines and legislative intent. His scholarship demonstrates particular expertise in bridging theoretical tax concepts with practical enforcement realities.

Recognition includes:

• Fellow, American College of Tax Counsel (2014)

Madison directs the IRS-funded Low Income Taxpayer Clinic (2015), providing critical representation for underserved taxpayers. His professional journey—from Tax Court clerk to IRS counsel to academic—fuels his commitment to accessible tax justice, reflected in both clinical work and scholarly analysis of systemic compliance challenges. The clinic serves as both practical training ground and living laboratory for his research on taxpayer-government interactions.