
Welcome

Dennis J. Ventry, Jr.
Contact Information
djventry@ucdavis.edu
530-752-4566
Education
- B.A. History with a Specialization in Business Administration UCLA 1993
- M.A. History UC Santa Barbara 1996
- Ph.D. History UC Santa Barbara 2001
- J.D. New York University School of Law 2004
Acting Professor of Law
"Tax is the most important subject you will encounter in law school. Taxes touch every aspect of our lives, from cradle to grave, from the child tax credit to what the ill-informed call the 'death' tax. Taxes raise revenue, to be sure. But they also stimulate and stunt economic growth; redistribute and concentrate wealth; reward and punish families; influence and distort social behavior. Indeed, taxes reflect and reinforce societal norms and values. Thus, while tax classes expose students to the elegant and chaotic intricacies of internal revenue codes, they also expose them to a country's society, economics, politics, culture, and government."
Full Biography...Professor Ventry is a graduate of UC Los Angeles (B.A., History), UC Santa Barbara (Ph.D., Economic and Legal History), and New York University School of Law (J.D.). He is the author of dozens of articles, book chapters, and an edited volume. His research interests include tax policy, tax theory and history, family taxation, legal ethics and professional standards, tax administration and compliance, distributive justice, and public finance. He is a frequent contributor to TAX NOTES, the leading publisher of tax policy and tax information, and he has provided commentary to popular media including USA TODAY and CNN.
Professor Ventry has been awarded numerous fellowships, including residential appointments from the UCLA School of Law, NYU School of Law, the Brookings Institution, the American Bar Foundation, Harvard University, and the UC Washington Center. He is also an accomplished teacher, having won department and university-wide teaching awards while a graduate student.
... CloseSpecial Interests
Taxation, Ethics, Tax Policy, Family Taxation, Tax Practice and Procedure, Tax Administration and Compliance, Legal and Professional Ethics, Distributive Justice, U.S. Economic and Tax History, U.S. Legal, Political, and Gender History, Tax TheorySelected Career Highlights
- Assistant Professor, American University, Washington College of Law (2006-08)
- Visiting Scholar in Taxation, UCLA School of Law, Program in Business Law & Policy (2005-06)
- Associate, O'Melveny & Myers LLP, Newport Beach, CA (2004-05)
More Career Highlights...- Lawrence Lederman/Milbank Tweed Fellow in Law and Business, NYU School of Law (2003-04)
- Samuel I. Golieb Fellow in Legal History, NYU School of Law (2001-02)
- Doctoral Research Fellow, The Brookings Institution (2000-01)
- Visiting Fellow, Graduate School of Arts and Sciences, Harvard University (1999-2000)
- Research and Teaching Fellow, University of California Washington Center (1996 & 1998)
- Tax History Research Fellow, Tax Analysts (1996-99)
Selected Publications
- A Primer on Tax Work Product for Federal Courts, 123 TAX NOTES 875 (2009).
- Cooperative Tax Regulation, 41 CONN. L. REV. 431 (2008).
- Protecting Abusive Tax Avoidance, 120 TAX NOTES 857 (2008)
- Whistleblowers and Qui Tam for Tax, 61 TAX LAW. 357 (2008)
More Publications...- Save the Economic Substance Doctrine from Congress, 118 TAX NOTES 1405 (2008)
- Welfare By Any Other Name: Tax Transfers and the EITC, 56 AM. U. L. REV. 1261 (2007) (expanded version of prepared symposium remarks, reflected in the citation immediately below)
- TAX JUSTICE: THE ONGOING DEBATE, (with Joseph J. Thorndike eds. 2002)
- Equity vs. Efficiency and the U.S. Tax System in Historical Perspective, in TAX JUSTICE: THE ONGOING DEBATE 25 (Joseph J. Thorndike & Dennis J. Ventry, Jr. eds. 2002)
- The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, in MAKING WORK PAY: THE EARNED INCOME TAX CREDIT AND ITS IMPACT ON AMERICAN FAMILIES 15 (Bruce Meyer & Douglas Holtz-Eakin eds. 2001)
- Welfare by Any Other Name: How We Can 'Save' the EITC, 114 TAX NOTES 955 (2007)
- Tax Politics and the New Substantial Understatement Penalty, 113 TAX NOTES 98 (2006)
- IRS Penalty Report: A Call for Objective Standards, 112 TAX NOTES 1183 (2006)
- Vices and Virtues of an Objective Reporting Standard, 112 TAX NOTES 1085 (2006)
- Filling the Ethical Void: Treasury's 1986 Circular 230 Proposal, 112 TAX NOTES 691 (2006)
- Lowering the Bar: ABA Formal Opinion 85-352, 112 TAX NOTES 69 (2006)
- No Joke: Circular 230 Is Here To Stay, 111 TAX NOTES 1409 (2006)
- ABA Formal Opinion 346 and a New Statutory Penalty Regime, 111 TAX NOTES 1269 (2006)
- ABA Formal Opinion 346 and a New Statutory Penalty Regime, 111 TAX NOTES 1141 (2006)
- Reasonable Basis and Ethical Standards before 1980, 111 TAX NOTES 1047 (2006)
- Tax Shelter Opinions Threatened the Tax System in the 1970s, 111 TAX NOTES 947 (2006)
- Raising the Ethical Bar for Tax Lawyers: Why We Need Circular 230, 111 TAX NOTES 823 (2006)
- No Income Splitting for Domestic Partners: How the IRS Erred, 110 TAX NOTES 1221 (2006)
- State and Local Taxes: Answers to Frequently Asked Questions Concerning Property Taxes, Sales and Use Taxes and State and Local Income Taxes, O'Melveny & Myers LLP (with Chris Campbell 2005)
- Small Business Stock: Answers to Frequently Asked Questions Concerning Qualified Small Business Stock and Section 1244 Stock, O'Melveny & Myers LLP (with Winston Chang 2005)
- Earned Income Tax Credit (EITC), Poverty in the United States: An Encyclopedia of History, Politics and Policy (alice O'Connor & Gwendolyn Mink eds/ 2004)
- The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969-1999, 53 NATIONAL TAX JOURNAL 983 (2000)
- Straight Talk About the "Death" Tax: Politics, Economics and Morality, 89 TAX NOTES 1159 (2000)
- The Negative Income Tax: An Intellectual History, 77 TAX NOTES 491 (1997)
- "The Plan That Slogans Built": The Revenue Act of 1943, 76 TAX NOTES 1241 (with Joseph Thorndike 1997)
- The Victory Tax of 1942, 75 TAX NOTES 1549 (1997)
- The Not-So-Hidden Welfare State, EH-Net and H-Net (2000), review of JULIAN E. ZELIZER, TAXING AMERICA: WILBUR D. MILLS, CONGRESS, AND THE STATE, 1945-1975 (1998)
- Full Exposure: Tax Policy as Social Policy, 80 TAX NOTES 393 (1998), review of CHRISTOPHER HOWARD, THE HIDDEN WELFARE STATE: TAX EXPENDITURES AND SOCIAL POLICY IN THE UNITED STATES (1997)
- Taxing Women: A Taxing Book, 79 TAX NOTES 905 (1998), review of EDWARD J. MCCAFFERY, TAXING WOMEN (1997)
- Presidential Candidates Offer More Tax Cuts for 'Traditional' Families, 3 Alternatives to Marriage update 2, (2007), Alternatives to Marriage Project (AtMP)
- Cindy McCain's Refusal to Turn over Tax Returns, CNN's Situation Room, Carol Costello
- A Little Shame Might Just Deter Tax Cheaters, USA TODAY
- How the U.S. Income Tax Affects Different Kind of Families and the Phenomenon of Marriage Tax Penalties and Bonuses, The Marc "Mr. K." Germain Show, KTLK AM 1150, Los Angeles, CA (Radio Program)









