Patrick W. Thomas is the founding director of Notre Dame Law School’s Tax Clinic, in which he trains and supervises law students representing low-income clients in disputes with the Internal Revenue Service. Prior to joining the law school faculty in 2016, he received an ABA Tax Section Public Service Fellowship to work as a staff attorney for the LITC at the Neighborhood Christian Legal Clinic in Indianapolis.
Patrick represents clients in tax collection and examination matters, both administratively before the Internal Revenue Service and Indiana Department of Revenue, as well as in litigation before the U.S. Tax Court and federal district courts. He also partners with local community organizations to educate taxpayers on their rights and responsibilities as taxpayers, focusing particularly on the English as a Second Language communities in Michiana. Prior to his work at Neighborhood Christian, he clerked for the Indiana Solicitor General.
Patrick is a deputy editor for the 7th edition of “Effectively Representing Your Client Before the IRS”, an ABA Tax Section publication. He is also co-author of the Assisting Taxpayers with Disabilities chapter, regularly writes in the Designated Orders feature on Procedurally Taxing, and serves on the Indiana Department of Revenue’s Commissioner’s Tax Advisory Council.
Patrick earned his B.A. in Germanic studies, international studies, and near eastern languages and cultures from Indiana University and received a J.D. from the Indiana University Maurer School of Law.
