Courtney Kay-Decker

Courtney Kay-Decker serves as an Adjunct Assistant Professor at the University of Iowa College of Law while holding a concurrent position as deputy chief taxpayer experience officer at the Internal Revenue Service (IRS). Previously appointed Director of the Iowa Department of Revenue by Governor Terry E. Branstad in 2011, she led the agency until January 2019 with a focus on simplifying tax compliance processes. She maintains active legal practice at Lane & Waterman LLP, where she returned in 2019 after her public service tenure.

Her educational background includes:

• BA from Northwestern University
• JD from the University of Iowa

Professor Kay-Decker specializes in Tax Law and Administrative Law, leveraging her unique dual-sector experience to address taxpayer compliance challenges. Her pioneering work in identity theft tax fraud prevention has established her as a specialist in Cybersecurity Law applications within tax systems, where she develops practical "cyber hygiene" frameworks to combat fraud. This intersection of tax administration and digital security represents a distinctive niche in contemporary legal practice.