�鶹����

Throughout his 25-year career at the University of �鶹���� of Law, Scott Schumacher, Professor of Law and Associate Dean of Experiential Education, has made significant contributions to the legal field of taxation.

At a recent ceremony in June, the WSBA Tax Section recognized Professor Schumacher’s contributions with the prestigious Roger Stouder Award. Named after a Seattle tax lawyer, Roger Stouder, the award is presented to individuals who demonstrate the highest standards of the profession.

The award committee commended Schumacher’s “dedication to the tax community, exceptional skills in the field of taxation and, above all, display of professionalism.”

In 2000, Schumacher founded �鶹���� Law’s Federal Tax Clinic, the only low-income taxpayer clinic (LITC) in Western Washington, representing clients in IRS disputes. The clinic creates access to justice for people of all backgrounds in the greater Puget Sound area and beyond.

The services provided by the Federal Tax Clinic are vital for protecting taxpayers’ rights and the fairness of the tax system. It renders the crucial service of securing debt reduction, refunds or tax credits for low-income families. Schumacher’s leadership has made it a national model. This past year, the clinic handled the largest number of U.S. Tax Court cases, the most dollars in reduced tax liabilities, and the highest student enrollment of any academic clinic in the country.

Schumacher also directs the Taxation LL.M. program, overseeing its curriculum and development. The Tax LL.M. faculty offers cutting-edge courses in practical and theoretical aspects of taxation.

Above all, Schumacher has been a mentor to hundreds of tax professionals, instilling in them a deep commitment to service.

“Scott models service above self,” said Ramon E Ortiz-Velez, Associate Teaching Professor at �鶹���� Law and Managing Director of the Federal Tax Clinic. Ortiz-Velez was also Schumacher’s student. “It inspires his students to do the same.”

Schumacher’s example explains the clinic’s success, said Ortiz-Velez. The students who participate in the clinic genuinely care for the low-income taxpayers they serve, and this impacts the outcome when they process and manage their cases, most of which are complicated and demanding.

It is not just the students he inspires. His example draws attorneys, year after year, to the clinic, volunteering their time and expertise to represent clients or give career advice to the students.

While Schumacher’s approach comes from the heart, it is bolstered by keen intellectual insights into tax laws and knowledge of litigation realities, expertise derived from his practical experience as an attorney at Chicoine and Hallett, in the U.S. Department of Justice and the Tax Court prior to joining the �鶹���� Law.

His scholarly writings — books, chapters and articles — explore various aspects of tax law with depth and fairness. A 2023 article in The Tax Lawyer on faulty judgments around tax liabilities in cases involving divorced low-income women, often victims of domestic abuse, unravels legal complexities and situates a low-income taxpayer issue within the broader tax law community.

When supervising students, gives them tools to succeed and empowers them to develop their talents.

“Do not ask me how many times I visited Scott's office with questions,” said John Clynch, staff attorney at the Federal Tax Clinic, recalling the time he was Schumacher’s student. “No law student asked as many questions as I did. He was always willing to listen and give me answers or point me in the right direction. He taught me how to be a teacher.”

Clynch has been associated with the LITC since 2005. Each week, he meets students one-on-one, helping them find their way through the legal system.

Thus, Schumacher’s legacy of service continues — in the work of his students, in the clinic and beyond. Until the legal system becomes perfect, the Federal Tax Clinic’s work of helping vulnerable taxpayers with dedication and expertise will also continue.

We congratulate Schumacher and thank him for his exemplary commitment to service.