Kristin E. Hickman

Oliver Wendell Holmes, Jr. described taxes as “the lifeblood of government” and “the price we pay for a civilized society.” Without effective tax administration, taxes go uncollected, and government ceases to function. Kristin Hickman’s work evaluates IRS administrative practices with an eye toward facilitating and legitimizing tax administration through transparency, public participation, and judicial review. Relied upon by scholars, lawyers, the IRS, and the courts, her work is reshaping tax administration in the United States.