Dan Sheaffer

Bio Sheaffer


B.A. Western Michigan University, 1992 
J.D., magna cum laude, WMU-Cooley Law School, 1996
LL.M. University of Florida, 1997

[email protected]

Professor Sheaffer has expertise in federal taxation, including international taxation. 

Before joining Cooley, Professor Sheaffer was Senior Corporate Tax Counsel for Amway Corporation.  While at Amway, he planned and led the implementation of several sophisticated international corporate restructuring projects involving multiple foreign taxing jurisdictions. His practice involved complex tax issues including transfer pricing, check-the-box planning, contract manufacturing arrangements, and Subchapter S planning.  During his career at Amway he served as the lead tax attorney for Amway’s European and Asian affiliates.

Professor Sheaffer has also worked in public accounting (Ernst & Young) and private practice (Wishart Norris Henninger & Pittman).

Professor Sheaffer was a graduate editor of the University of Florida Tax Review and an associate editor of the Thomas M. Cooley Law School Law Review.  He is a member of the State Bars of Michigan and North Carolina. 

Professor Sheaffer co-authored Federal Tax Research published by Carolina Press and updated multiple chapters to Mertens Law of Federal Income Taxation.

Professor Sheaffer teaches Corporate Taxation, Tax Practice and Procedure, and International Tax in the Graduate Tax Program and Individual Taxation; Wills, Trusts, and Estates; and Business Organizations in the J.D. program.  Professor Sheaffer won the Stanley E. Beattie Teaching Award given by each graduating class to the professor making the greatest contribution to their legal education.



  • Dan Sheaffer, Federal Tax Research (Carolina Academic Press 2007).
  • Dan Sheaffer, Letting the Horse Out of the Barn:  A Proposal to Treat Educational Expense Like Other Business Expenses, 28 T.M. Cooley L. Rev. 247 (2011).

Treatise Chapters

  • Dan Sheaffer, Chapter 45C, Sourcing of Income and Expense (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45E, Controlled Foreign Corporations (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45B, United States Citizens Abroad (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45F, Export and Manufacturing Incentives (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45G, International Boycotts (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 42, Corporation Liquidations (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 38B, Corporate Dividends and Distributions (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 38C, Corporate Earnings and Profits (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 39, Accumulated Earnings Tax (Mertens Law of Federal Income Taxation)


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