Audrey Patten

Audrey Patten is a Clinical Professor at the Legal Services Center (LSC) of Harvard Law School, where she has worked since 2015. She represents low-income clients in tax law cases before the IRS, U.S. Tax Court, and Massachusetts Department of Revenue, with additional litigation in federal district and circuit courts. Her practice includes medical-legal partnerships, notably with the Passageway Program at Brigham and Women’s Hospital.

• Education:
  • J.D. with Honors, Emory University School of Law (2012)
  • M.A. in Regional Studies – East Asia, Harvard University (2009)
  • B.A. with Honors in International Relations, Brown University (2004)

Her research and practice focus on poverty law, economic justice, and tax law policy, with publications addressing innocent spouse relief and joint tax liability under IRS Section 6015. She teaches the Tax Litigation Clinic and Clinical Seminar at Harvard Law School.

Key Contributions: Specializes in tax relief for vulnerable populations, interdisciplinary medical-legal advocacy, and consumer protection law. Publications emphasize procedural justice in IRS disputes and liability mitigation for low-income clients.