Jacqueline Lainez Flanagan

Visiting Associate Professor

Office

339

Phone

(410) 706-3840

Photo of Jacqueline Lainez Flanagan

Jacqueline Laínez Flanagan is a visiting associate professor teaching Civil Procedure and assisting in the launch of the Small Business Clinic. The clinic, funded through a Small Business Opportunity Legal Initiative grant from TEDCO, provides direct business legal advisory services to small businesses and entrepreneurs in local underserved communities. 

Previously, she served as a visiting associate professor of clinical law at the George Washington University Law School, and acting director of the Small Business and Community Economic Development Clinic.

She started her teaching career as the founding director of the Low Income Taxpayer Clinic at the University of the District of Columbia David A. Clarke School of Law, where she also taught Contracts and Federal Personal Income Tax, and directed a Tax Policy Clinic as a pilot.

She has served as a visiting associate professor of law at American University Washington College of Law, teaching Legal Ethics, State and Local Taxation, and co-teaching in the Janet R. Spragens Federal Tax Clinic. Her other teaching appointments have included the University of Richmond and the University of Memphis.

Her legal practice has primarily involved tax, intellectual property, and nonprofit consulting. She has represented small businesses, social enterprises, and start-ups, as well as immigrant and low-wage workers.

Her legal scholarship, community service, professional presentations, and media appearances have largely focused on the intersection between taxation and immigration, human rights, and corporate accountability.

She earned a law degree from the University of Illinois Chicago School of Law, and LLM degrees from Georgetown University Law Center (Taxation), and the George Washington University Law School (Friedman Fellowship, Clinical Pedagogy).  She is licensed to practice in Washington, D.C. and admitted to practice before the United States Tax Court.

 

Articles

Against Taxing Direct Cash Transfers, 111 Tax Notes State 113 (2024).

DACA's Tax Benefits Highlight the Need for Broader Immigration Reform, 107 Tax Notes 955 (2023).

Seeking Tax Justice for Undocumented Immigrant Workers, 101 Tax Notes State 977 (2021) (with Alice G. Abreu & Peter Mason).

Reframing Taxigration, 87 Tennessee Law Review 629 (2020).

Holding U.S. Corporations Accountable: Toward a Convergence of U.S. International Tax Policy and International Human Rights, 45 Pepperdine Law Review 685 (2018).

Viewing Value Creation by Business Lawyers Through the Lens of Transactional Legal Clinics, 15 UC Davis Business Law Journal 49 (2014) (with Susan R. Jones & Debbie Lovinsky).

Enriching the Law School Curriculum: The Rise of Transactional Legal Clinics in U.S. Law Schools, 43 Washington University Journal of Law & Policy 85 (2013) (with Susan R. Jones).

Measure for Measure: The Uneasy Marriage of Tax Policy and Immigration Reform, 87 Taxes: The Tax Magazine, no. 4, Apr. 2009, at 37.

To File or Not to File: Tax Compliance Among Undocumented Immigrant Workers, 3 American University Business Law Brief 23 (2007).