Stephen W. Mazza

Dean and Professor of Law
Primary office:
785-864-9266
202 Green Hall


Summary

Stephen Mazza joined the KU Law faculty in 1998 and was named dean in April 2011. An honors graduate of the University of Alabama School of Law, he received his LL.M. from New York University School of Law where he was managing editor of the Tax Law Review. After practicing in the tax section of a large Atlanta law firm, he returned to NYU as an acting assistant professor teaching in the LL.M. tax program. Professor Mazza has expanded the number of tax offerings at KU, teaching separate courses in Taxation of Mergers and Acquisitions, Tax Procedure and Tax Policy. He also coordinates the law schools tax certificate program and VITA program. Professor Mazza is an active member of the tax section of the Kansas Bar Association and a frequent speaker on tax issues.

Courses Taught:
  • Federal Income Taxation
  • Federal Tax Procedure
  • Professional Responsibility
  • Tax Policy

Education

LL.M., New York University, 1993, Graduate Editor, New York University Tax Law Review; J.D., Alabama, 1992, Editor, University of Alabama Law Review; B.S., Samford University, 1989.

Teaching

Federal Income Taxation, Federal Tax Procedure, Professional Responsibility, Tax Policy

Admitted

Georgia 1993

Career History

Tax Associate, Kilpatrick & Stockton, Atlanta 1993-95; Acting Assistant Professor, New York University 1995-97; Managing Editor, New York University Tax Law Review; Visiting Assistant Professor, Mercer 1997-98; Associate Professor, Kansas 1998-2004; Professor 2004-present; Associate Dean for Academic Affairs, 2007-2010; Interim Dean, 2010-2011; Dean, 2011-present. 

Research

Federal tax procedure, tax compliance.

Memberships

Order of the Coif

Selected Publications

Books

  • Tax Controversies: Practice and Procedure, Fourth ed., Annual Supplement (Carolina Academic Press, Jul. 2019) (with Leandra Lederman)
  • Tax Controversies: Practice and Procedure, Fourth ed. (Carolina Academic Press, 2018) (with Leandra Lederman) (with Teacher’s Manual)
  • Tax Controversies: Practice and Procedure, Third ed., Annual Supplements (Lexis Publishing, 2017, 2016, 2015, 2014, 2013, 2012, 2011) (with Leandra Lederman)
  • Tax Controversies: Statutes, Regulations, and Other Materials, Fourth ed. (Lexis Publishing, 2013)
  • Tax Controversies: Practice and Procedure (Lexis Publishing 3d ed., 2009) (with Leandra Lederman) (with Teacher's Manual)
  • Tax Controversies: Practice and Procedure, Second ed., Annual Supplements (Lexis Publishing, 2007, 2006, 2005, 2004) (with Leandra Lederman)
  • Tax Controversies: Statutes, Regulations, and Other Materials (Lexis Publishing 3d ed., 2006)
  • Tax Controversies: Practice and Procedure (Lexis Publishing 2d. ed., 2002) (with Leandra Lederman) (with Teacher's Manual)
  • Tax Controversies: Statutory, Regulatory, and Other Materials (Lexis Publishing 2d ed., 2002) (with Leandra Lederman)
  • Tax Practice and Procedure: Selected Statutory, Regulatory, and Administrative Materials (Lexis Publishing, 2001) (with Leandra Lederman)
  • Tax Controversies: Practice and Procedure (Lexis Publishing, 2000) (with Leandra Lederman) (with Teacher's Manual)

Book Chapters

  • Tax Evasion and Tax Avoidance in the United States, in Confédération Fiscale Européenne Forum Reports on European Taxation (Servaas van Theil ed., 2011) (with Tracy Kaye)
  • Taxpayer Rights in the United States: Balancing Taxpayer Protections and Compliance, in Taxpayer Rights and Taxpayer Charters, 50th Anniversary Book of the Confédération Fiscale Européenne (2009) (with Tracy Kaye)
  • Uzlasma (Mediation), in Oturum, Istanbul Barosu Cep Kitaplari (2006)
  • Chapters 15 (Interest), 16 (Civil Tax Penalties), 17 (Civil Fraud Penalty), in Federal Tax Practice and Procedure (Lexis Publishing, 2003)

Journal Articles

  • Surcharges and Penalties in Tax Law: United States, National Report for the European Association of Tax Law Professors (2016) (with S.R. Johnson)
  • The Revolutionary 2012 Kansas Tax Act, 61 University of Kansas Law Review 295 (2012) (with M.B. Dickinson & M.R. Keenan) 
  • Measuring Rates of Return on Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations, 25 J.L. & Pol. 401 (2009) (with Raquel Alexander & Susan Scholtz) 
  • Constitutional Limitations on the Legislative Power to Tax in the United States, 15 Mich. St. J. Int'l L. 481 (2007) (with Tracy Kaye) 
  • Restricting the Legislative Power to Tax in the United States, 54 Am. J. Comp. L. 641 (2006) (with Tracy Kaye) 
  • Taxpayer Privacy and Tax Compliance, 51 U. Kan. L. Rev. 1065-1144 (2003)

Articles

  • "Measuring Rates of Return on Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations," with Raquel Alexander and Susan Scholtz, 25 Journal of Law and Policy 401 (2009)
  • "Taxpayer Rights in the United States: Balancing Taxpayer Protections and Compliance," with Tracy Kaye, in "Taxpayer Rights and Taxpayer Charters, 50th Anniversary Book of the Confederation Fiscale Europeenne" (2009)
  • "Limitation by Regulation: Heads the Service Wins, Tails the Taxpayer Loses?" with Leandra Lederman, 30 ABA Section of Taxation Newsquarterly 6 (Fall 2010)

Selected Presentations

  • “Analyzing the Tax Cuts & Job Acts of 2017,” KU Mini College, Lawrence, KS (2019)
  • “IRS Restructuring & Reform Act of 1998: Measuring Its Success and Predicting the Future of Tax Administration Reform Efforts,” 55th Heart of America Tax Institute, Kansas City, MO (2018)
  • “Fiscal Federalism: Balancing Tax Policies at the Federal, State, and Local Levels,” American Association of Law Schools Annual Meeting, San Francisco, CA (2017)
  • “Tax Controversies: Practice and Procedure Update,” 52nd Heart of America Tax Institute, Kansas City, MO (2015)
  • “The Effect of Public Disclosure on Reported Taxable Income,” National Tax Association Conference, Chicago, IL (2010)
  • “Encouraging Tax Compliance,” Tax Court Judicial Conference, Tides Inn, VA (2006)
  • “Recoveries for Expenses and Damages Against the IRS,” American Bar Association, Low Income Taxpayer Subcommittee, Washington, D.C. (2006)
  • “The Role of Tax Practitioners in Tax Compliance,” Critical Tax Conference, Mercer University Law School (2006)
  • “Beyond Enforcement: Encouraging Tax Compliance,” American Bar Association Tax Section, Individual Income Taxation Subcommittee, San Francisco, CA (2005)
  • “Mediation in the United States,” Bahcesehir University, Istanbul, Turkey (2005)
  • “The IRS After RRA98: Grand Inquisitor or Monty Python?,” American Bar Association Tax Section, Individual Income Taxation Subcommittee, Boston, MA (2004)