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 Hayes R. Holderness
Hayes R. Holderness
Assistant Professor of Law
Courses Taught Tax Law
Profile

Hayes Holderness joins Richmond Law's tax faculty from the University of Illinois College of Law, where he served as a Visiting Professor of Law. An expert in the field of state and local taxation, he is a consistent contributor to publications in the field such as State Tax Notesand his works have appeared in the University of Chicago Law Review, the Florida Tax Review, and Professor Richard D. Pomp’s leading casebook, State and Local TaxationPrior to joining academia, Professor Holderness practiced tax law at McDermott Will & Emery LLP in New York, New York. He also served as a Tax Policy Fellow for the United States Congress’ Joint Committee on Taxation, where he assisted in the drafting and analysis of proposed federal tax legislation.

 

Presentations

Presenter, "Questioning Quill," The Ohio State University Moritz College of Law Summer Workshop Series (Aug. 2017).

Presenter, "Strategic Non-Enforcement," Big Ten Junior Scholars Conference, Indiana University Maurer School of Law (Aug. 2017).

Presenter, "'Other' Constitutional Issues," New York University Summer Institute in Taxation State and Local Tax Program, New York (July 2017).
Bar Admissions
New York Bar
Professional Experience
Assistant Professor of Law (2017-Present)
University of Richmond School of Law
Visiting Assistant Professor of Law (2015-2017)
University of Illinois College of Law
Tax Associate (2012-2015)
McDermott Will & Emery LLP, New York, New York
Tax Policy Fellow (2011)
Joint Committee on Taxation, United States Congress, Washington, D.C.
Publications
Articles

Questioning Quill, 37 Va. Tax Rev. 313 (2018). 

Taxing Privacy, 21 Geo. J. on Poverty L. & Pol’y 1 (2013).

Chapters

Revenue Departments’ Cloudy Minds Lead to Wrong Answers (revised), in Richard D. Pomp, State and Local Taxation (8th ed. 2015), originally in New York University Institute on State and Local Taxation— 2013 (Matthew Bender & Co., Inc., pub.), at 6-1 (2013).

Additional Publications
In the News

IRS notice on SALT workarounds causes more confusion (Law360)
Thu., Sep. 6, 2018

Kavanaugh not a Kennedy: Supreme Court nominee scarce on tax (Bloomberg BNA)
Wed., Sep. 5, 2018

State will push marketplace tax collection duties, experts predict (Tax Notes)
Thu., Jul. 26, 2018

4 constitutional questions to ponder in a post-Quill world (Law360)
Fri., Jun. 29, 2018

Etsy's reset (and its discontents) (PYMNTS.com)
Wed., Jun. 27, 2018

Did the Supreme Court just save retail? (Globe St.)
Fri., Jun. 22, 2018

Did the Supreme Court just save brick and mortar retail? (Points and Figures)
Fri., Jun. 22, 2018

Etsy sellers confront unknowns after Supreme Court ruling (CNN)
Fri., Jun. 22, 2018

State sales tax collections finally move into the internet age (Route Fifty)
Thu., Jun. 21, 2018

Supreme Court widens reach of sales tax for online retailers (The New York Times)
Thu., Jun. 21, 2018

Will you have to pay sales taxes on your online purchases? (Kiplinger Alerts)
Wed., May. 2, 2018

The online sales tax debate has its day in the US Supreme Court (Digital Commerce 360)
Tue., Apr. 17, 2018

Supreme Court prepares to reconsiders limits on state, local tax authority (Route Fifty)
Mon., Apr. 16, 2018

High court arguments in Wayfair may reshape internet sales (Law360)
Mon., Apr. 16, 2018

Today's must-reads for entrepreneurs: Would Harold and Kumar eat an 'impossible slider'? (Forbes)
Mon., Apr. 16, 2018

Supreme Court considers whether states should have power to tax all online sales (The Washington Post)
Sun., Apr. 15, 2018

E-sellers' bid to keep Quill ignores case law, SD says (Law360)
Mon., Apr. 9, 2018

US asks to argue for internet state tax before high court (Law360)
Tue., Mar. 20, 2018

Internet sales taxes are just another government money grab (Hot Air)
Sun., Mar. 18, 2018

US' position that Quill isn't important raises eyebrows (Law360)
Thu., Mar. 8, 2018

High court signals interest in hearing 2nd state tax case (Law360)
Fri., Jan. 19, 2018

Justices likely to set new tax standard for remote vendors (Law360)
Mon., Jan. 15, 2018

The Amazon deal, according to an expert (The States)
Tue., Oct. 3, 2017

Navigating sales taxes in online markets (The Regulatory Review)
Wed., Sep. 20, 2017

Law Keeps Pennsylvania from Collecting Sales Tax from Many Online Retailers (The Morning Call)
Sat., Jun. 24, 2017

Amazon's Sales Tax Collection Deals Show Shift in Strategy, Legal Landscape (State Tax Today, premium)
Tue., Jan. 31, 2017

Education
LL.M., New York University School of Law 2012
Taxation
J.D., New York University School of Law 2011
B.A., University of North Carolina
Contact Information
Room 224, Law School
(804) 662-3071
(804) 289-8992 (Fax)
Areas of Expertise
Tax Law
State and Local Taxation