Editorial Board
Editor-in-Chief
Roberta Mann, University of Oregon School of Law
Associate Editor-in-Chief
Gilbert S. Rothenberg, American University College of Law
Associate Editor-in-Chief, State and Local Tax
Matthew Schaefer, SchaeferLaw LLC
Managing Editor, State and Local Tax
Michelle DeLappe, Fox Rothschild LLP
Editorial Advisory Board – Articles
Jeremy Bearer-Friend, The George Washington University Law School
Megan L. Brackney, Kostelanetz & Fink LLP
Jaye A. Calhoun, Kean Miller LLP
Steven Dean, New York University School of Law
Michelle Drumbl, Washington and Lee University
Hayes Holderness, University of Richmond School of Law
Michelle Layser, University of Illinois College of Law
Edward F. Reilly, Sandberg Phoenix
Kerry A. Ryan, Saint Louis University School of Law
Shamik Trivedi, Internal Revenue Service Office of Chief Counsel
Amanda Varma, Steptoe & Johnson LLP
Manoj Viswanathan, University of California Hastings Center on Tax Law
Andrew Weiner, Temple Law School
Laura R. Westfall, Skadden, Arps, Slate, Meagher & Flom LLP
Editorial Advisory Board – Notes & Comments
Herbert N. Beller
David L. Cameron
Charlotte Crane
Sarah B. Lawsky
Ajay K. Mehrotra
Paul C. Pencak
Philip F. Postlewaite
Jeffrey T. Sheffield
Past Editors-in-Chief
Alice G. Abreu
M. Bernard Aidinoff*
Mac Asbill, Jr.*
Jerald David August
Herbert N. Beller
Dave L. Cornfeld
Julie A. Divola
Peter L. Faber
M. Carr Ferguson, Jr.
Keith Fogg
David G. Glickman
Gersham Goldstein*
Thomas E. Jenks*
James B. Lewis*
Douglas M. Mancino
Sherwin T. McDowell*
Patricia Ann Metzer
Louis A. Mezzullo
Albert C. O’Neill, Jr.
David L. Raish
Paul J. Sax
Past Editors-in-Chief, State and Local Tax
Jeffrey S. Reed
Brandee A. Tilman
Jeffrey C. Glickman
Debra Silverman Herman
Gregory A. Nowak
Michael W. McLoughlin
Kendall L. Houghton
Garry G. Fujita
John M. Allan
Don S. Kovacic
Past Associate Editors-in-Chief/Managing Editors
Frederic L. Ballard, Jr.*
Marshall P. Bartlett
James M. Boyle
Richard G. Greiner
George C. Howell, III
Brian Keim*
William H. Lyons
Michael Mulroney
Janet R. Spragens*
Sydney E. Unger
Northwestern University Pritzker School of Law Tax Program Student Editorial Board and Staff
Editorial Board
Alex Becker
Elizabeth Dengler
Eli LeCates
Daumantas Venckus-Cucchiara
Editorial Staff
Christian Batallas
Alanna D’Alessandro
Aisha Henry
Jane Park
Julie Reggie
Connor Sosnoff
Alexander Stephenson
Hannah Sullivan
Kyle Van Slyke
Ryan Wells
Faculty Editor
David L. Cameron
ABA Publishing Staff
Production Manager
Kaitlin Utz
Director of Publishing
Vacant