Professor and Director of Graduate Tax Program
J.D. University of Montana School of Law 1989
LL.M. University of Florida College of Law 1990
M.A. Michigan State University 2008
Before joining the Cooley faculty in 2002, Professor Larson was Executive Assistant to Division Counsel, in the Office of Chief Counsel for the Internal Revenue Service. Her focus areas included the review of regulation projects, responding to Congressional inquiries, and coordinating substantive issues with field attorneys.
Prior to that post, she was an attorney with the Passthroughs & Special Industry Branch of the Field Service Division, where she assisted District Counsel attorneys in preparing issues for litigation, drafted Chief Counsel Advice memoranda, reviewed briefs and motions, and prepared settlement letters.
Professor Larson also served as an associate attorney with the Anderson Hunter Law Firm, as a tax litigation attorney for the I.R.S., and as an attorney-adviser to Judge Irene F. Scott in U.S. Tax Court.
She served as an adjunct professor at Georgetown University, Catholic University of America, Golden Gate University, and St. Mary's University School of Law.
Professor Larson teaches the Partnership Taxation, Income Taxation, and Tax Research and Argument courses in the Graduate Tax (LL.M.) program. She teaches the Taxation, Wills, Estates and Trusts, and Business Organizations courses in the J.D. Program.
Larson, Joni, "Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court," 62 TAX LAW 555 (2009).
Larson, Joni, "The Intersection of Andragogy and Distance Education: Handing Over the Reins of Learning to Better Prepare Students for the Practice of Law," 9 T.M. COOLEY J. PRAC & CLINICAL L. 117 (2007).
Larson, Joni, "The IRS's Push Towards Settlement," 83 MICH B.J. 34 (2004).
Larson, Joni, "Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court," 57 TAX LAW 371 (2004).
Larson, Joni, "Burden of Proof in the Tax Court After Shea and the IRS Restructuring and Reform Act of 1998," 36 GONZ L REV 49 (2000/01).
Larson, Joni, "Tax Evidence: A Primer on the Federal Rules of Evidence as Applied by the Tax Court," 53 TAX LAW 181 (1999).
Larson, Joni, "When Fifth Circuit Disregards Factual Findings of Tax Court, Erroneous Result is Reached in G.M. Trading Corporation v. Commissioner," 27 CAP U L REV 317 (1999), reprinted in DIG TAX ARTICLES, Oct. 1999, at 53.
Larson, Joni, "Estate Planning for the Elderly," University of Montana Tax Institute (1997).
Larson, Joni, "What You Should Know if Your Client is Audited by the IRS," 21 MONT LAW 10 (1996).
Larson, Joni, "Tax Law and Compensation for Injuries, Sickness," 21 MONT LAW 11 (1994).
Larson, Joni, "What Divorce Attorneys Need to Know About Tax Law," 18 MONT LAW 3 (1993).
Larson, Joni, "The Bankruptcy Court Overlooks Tax Law in In Re Prudential Lines, Inc.: An NOL Should Not Be Property of a Bankruptcy Estate," 29 WILLAMETTE L REV 23 (1993).
Books and Chapters in Books
Larson, Joni, Compensation, Chapter 25 in 7 MERTENS, LAW OF FEDERAL INCOME TAXATION (2008).
Larson, Joni and Sheaffer, Dan. FEDERAL TAX RESEARCH. Durham, NC: Carolina Academic Press (2007).