معرفی
Michelle Lyon Drumbl is the Robert O. Bentley Professor of Law at Washington and Lee University School of Law, where she also serves as Associate Dean for Academic Affairs and Director of the Tax Clinic. She has established herself as a leading scholar in tax law with expertise in federal income taxation of individuals, tax policy, and clinical legal education.
Her educational background includes a BA from Emory University (1996), JD with honors from George Washington University (1999), and LLM in Taxation from New York University (2002). Prior to joining the Washington and Lee faculty, she worked as an attorney at the IRS Office of Chief Counsel focusing on tax treaties and cross-border taxation, and in private practice specializing in tax controversy and planning. She is admitted to practice in Virginia and Arkansas.
Professor Drumbl's research focuses on the intersection of low-income taxpayers and fiscal policy, exploring critical issues such as refundable tax credits, filing status, innocent spouse relief, and return preparer fraud. Her scholarship has been widely recognized, most notably with the Cedric Sandford Medal for her article 'Beyond Polemics: Poverty, Taxes, and Noncompliance.' Her 2019 book 'Tax Credits for the Working Poor: A Call for Reform' (Cambridge University Press) has been reviewed in several prominent journals including the Modern Law Review and the Journal of Social Policy.
As founding Director of Washington and Lee's Tax Clinic, she has secured more than $1 million in federal funding through the IRS Low Income Taxpayer Clinic grant program since 2008. The clinic provides law students with opportunities to represent low-income taxpayers in IRS controversies, combining practical legal training with community service.
Her recent scholarship demonstrates a clear trajectory examining how tax enforcement impacts vulnerable populations, the role of social media in tax compliance, and innovative approaches to tax education. Professor Drumbl has also contributed significantly to legal practice resources as a chapter author in the American Bar Association Tax Section's reference book and co-author of 'Skills & Values: Federal Income Taxation.'
- Cedric Sandford Medal for best paper at the 12th International Conference on Tax Administration
- More than $1 million in federal funds secured for the Tax Clinic through IRS Low Income Taxpayer Clinic grant program
Professor Drumbl has supervised numerous law students through the Tax Clinic program and has been active in professional organizations, having served on the ABA Tax Section's Teaching Taxation Committee and the Editorial Advisory Board for The Tax Lawyer. She has held visiting appointments at Queen's University Belfast and Bucerius Law School in Hamburg, demonstrating her international recognition in tax law. Her work consistently bridges academic scholarship with practical legal application, particularly through her clinical teaching approach that prepares students for real-world tax practice while serving an important community need.
