Carlton Smith
Clinical Associate Professor of Law and Director, Tax Clinic

B.A., 1978, J.D., 1981, Harvard University

Teaching at Cardozo since: 2003
Specialties: Tax law

Recent Courses: State & Local Taxation, Tax Clinic

Professor Smith, director of the Tax Clinic since 2003, was a partner at Roberts & Holland, where he worked for 15 years representing taxpayers in controversies with the IRS, New York State, and New York City. Upon graduation from law school, he clerked for Hon. Arthur L. Nims III of the US Tax Court. He is concurrently an adjunct professor teaching civil tax litigation and procedure at New York University School of Law.

Professor Smith frequently suggests statutory and administrative improvements to help low-income taxpayers in tax controversy matters to the IRS National Taxpayer Advocate, the U.S. Tax Court, and Congress.  He also regularly publishes articles in tax journals, such as Tax Notes.