1. Alumni Spotlight: Kate Thompson ’21L

Kate Thompson '21L was born and raised in Fairfax, VA. She graduated from the Catholic University of America in 2018 where she majored in International Economics and Finance and minored in German Studies. In law school, Kate served as a clinical student caseworker in the Tax Clinic and as a lead articles editor of the German Law Journal. After graduating from W&L Law in 2021, Kate worked as a senior consultant at Deloitte in the international tax department. She received her LL.M. in Taxation from Georgetown University Law Center in May of 2024. She is currently clerking for the Honorable Ronald L. Buch of the United States Tax Court. Outside of work, Kate enjoys reading, traveling, and spending time with her family.

Discuss your career path and how it led you to working at the U.S. Tax Court.

I was first exposed to tax during my 1L summer internship at the U.S. Court of Federal Claims. I was the only intern that volunteered to review a tax case, and I was hooked. I spent the next two years at W&L taking advantage of all of tax-related opportunities. After graduating from W&L, I worked at Deloitte in the international tax group, where I focused on tax planning and compliance. After two years, I started to miss the focus on legal practice, so I applied to Georgetown's LL.M. program. Within my first week at the program, I found that many tax attorneys had some government work experience, whether it was working for the DOJ or IRS or clerking for the U.S. Tax Court. After speaking with former and current clerks about their experiences, I knew that I wanted to clerk after the completion of my degree.

What sort of legal issues do you handle on a day-to-day basis?

The Tax Court is unique because it has nationwide jurisdiction, so taxpayers all over the country can bring suit to contest IRS determinations. It is the only court in which taxpayers can litigate their tax liability without having to pay the liability first. Based in Washington D.C., the court's judges travel across the country to most major cities to conduct trials.

My role as a clerk is to assist my judge with his case load. My day-to-day mostly consists of reviewing motions, conducting legal research, and legal writing. I primarily work on deficiency and collection cases that deal with a variety of issues. I have specific experience with cases involving microcaptive insurance arrangements, tax protesters, transfer pricing, partnership liability, and innocent spouse relief. I also have experience with general motion practices and discovery disputes.

What do you like about your current job?

My favorite part about my job is that I learn something new every day in a collaborative work environment. I love working in chambers with my judge, co-clerk, and chambers administrator who provide valuable insight not only on my work, but also on what is happening in the tax world.

I also enjoy the mission of the Tax Court. As a court that does not require taxpayers to pay liabilities before they bring their case, we often encounter taxpayers who are representing themselves. Therefore, the Court spends a fair amount of time explaining Tax Court procedure to taxpayers who do not have an attorney to guide them through the process. After working with low income taxpayers at W&L's clinic, I very much enjoy being part of a process that allows taxpayers to resolve their disputes with the IRS.

What are some practices you have in your daily life as an attorney to maintain wellness?

I like to take time out of my day to unwind and do things that I love. I take workout classes every morning, visit with friends at least once a week, and take weekend trips home to visit my family every month. I also like to have little pleasures to look forward to each day. Small things like listening to a new podcast on my commute to work or getting a new book to read before bed really help make each day feel like a good day.

Which W&L classes and/or experiences do you think were most helpful in preparing you for this job?

Legal Research, Legal Writing, Federal Income Tax of Individuals, and participating in W&L's Tax Clinic were most helpful in preparing for my clerkship. The tax code is very complex, so there is not one single class that can teach you everything. However, any kind of exposure to tax either through a class or clinic is invaluable to help with recognition.

I also participated in W&L's Moot Court competitions. I loved it so much that I was on the Moot Court Executive Board my 3L year. The competitions were a great way to take what I was learning in the classroom and apply it in a practice-like setting. It also helped my confidence with public speaking and critical thinking, both of which are helpful when I speak with my judge about new cases.

What advice do you have for prospective law students?

Take advantage of every opportunity to network and learn. During my time at W&L, I tended to shy away from networking as it seemed overwhelming. During my first week at my LL.M. program, however, I networked at a welcome reception, which led to a fall externship at the firm hosting the event. The opportunity never would have come to fruition if I had not taken an active role in my career. Go to as many events and talk to as many people as possible. You never know what you might learn or who you may encounter that may change the trajectory of your legal career.

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Outside of Work

Hobby

Pilates

Book/Podcast Recommendation

"The Butcher Game" by Alaina Uquhart (co-host of my favorite podcast Morbid)

Favorite Travel Location

Greece

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