Hayes R. Holderness

Assistant Professor of Law


Hayes Holderness joins Richmond Law's tax faculty from the University of Illinois College of Law, where he served as a Visiting Professor of Law. An expert in the field of state and local taxation, he is a consistent contributor to publications in the field such as State Tax Notesand his works have appeared in the University of Chicago Law Review, the Florida Tax Review, and Professor Richard D. Pomp’s leading casebook, State and Local TaxationPrior to joining academia, Professor Holderness practiced tax law at McDermott Will & Emery LLP in New York, New York. He also served as a Tax Policy Fellow for the United States Congress’ Joint Committee on Taxation, where he assisted in the drafting and analysis of proposed federal tax legislation.



Presenter, "Questioning Quill," The Ohio State University Moritz College of Law Summer Workshop Series (Aug. 2017).

Presenter, "Strategic Non-Enforcement," Big Ten Junior Scholars Conference, Indiana University Maurer School of Law (Aug. 2017).

Bar Admissions

New York Bar

Professional Experience

Assistant Professor of Law (2017-Present)
University of Richmond School of Law

Visiting Assistant Professor of Law (2015-2017)
University of Illinois College of Law

Tax Associate (2012-2015)
McDermott Will & Emery LLP, New York, New York

Tax Policy Fellow (2011)
Joint Committee on Taxation, United States Congress, Washington, D.C.



Questioning Quill, 37 Va. Tax Rev. ___ (fortchoming). 

The Unexpected Role of Tax Salience in State Competition for Businesses, 84 U. Chi. L. Rev. __ (forthcoming 2017).

Taking Tax Due Process Seriously: The Give and Take of State Taxation, 20 Fla. Tax Rev. 371 (2017).

Taxing Privacy, 21 Geo. J. on Poverty L. & Pol’y 1 (2013).

Note, Price Includes Tax: Protecting Consumers from Tax-Exclusive Pricing, 66 N.Y.U. Ann. Surv. Am. L. 783 (2011).


Revenue Departments’ Cloudy Minds Lead to Wrong Answers (revised), in Richard D. Pomp, State and Local Taxation (8th ed. 2015), originally in New York University Institute on State and Local Taxation— 2013 (Matthew Bender & Co., Inc., pub.), at 6-1 (2013).


LL.M., New York University School of Law 2012

J.D., New York University School of Law 2011

B.A., University of North Carolina

Contact Information

Room 212-B, Law School

Areas of Expertise

Tax Law
State and Local Taxation