Monica Armstrong Roudil discovered her passion for tax law during a required income tax course in law school. Now an associate professor at Mercer University School of Law, she is helping students see that tax law isn’t as challenging as many of them believe.
“I really appreciate how students embrace a subject they once found daunting,” she said. “Their energy and hard work are inspiring, especially when those who initially thought tax would be challenging end up actually enjoying it.”
Roudil primarily teaches courses on federal income tax, federal tax procedure and federal taxation of wealth transfers, as well as the first-year course contracts I. In addition, she teaches a low-income tax clinic, which she started in 2022.
The tax clinic provides low-income midstate residents with tax preparation services through the Voluntary Income Taxpayer Assistance (VITA) program, taxpayer education, and taxpayer representation. Law students in the clinic, which enrolls students in their second and third years, have the opportunity to represent clients in tax disputes with the IRS.
“I wanted to start the clinic due to the need for taxpayer representation before the IRS in the Middle Georgia area,” Roudil said. “Any low-income taxpayer in this area would have to go to Atlanta or South Georgia to get these types of services. I wanted to fill that gap.”
Beyond filing returns and assisting with disputes, taxpayer education is important to helping people receive money to which they are entitled.
“Many people are unaware that filing a tax return is necessary to claim refundable tax credits like the child tax credit or the earned income tax credit,” Roudil said. “Enhancing taxpayer knowledge and education is essential for guiding them to the various VITA tax preparation sites.”
In the future, she said she would like students in the clinic to participate in the Tax Court Calendar Call Program. This is a bar-sponsored program where participants assist self-represented taxpayers with their tax case.
The tax clinic provides not only a much-needed service to the area but also gives law students practical experience that they will need after graduation, fitting with Mercer Law’s tradition of producing practice-ready lawyers who are committed to serve.
“The VITA program offers students a valuable opportunity to interact with taxpayers and practice explaining legal concepts in everyday language — an essential skill set for their future legal careers,” Roudil said.
Thirty students have participated in the low-income tax clinic since its inception.
Roudil came to Mercer in 2006 with a wealth of experience in tax law. She previously worked for eight years in the IRS Office of Chief Counsel, where she represented the government on tax issues in court.
She earned her Juris Doctor degree from North Carolina Central University School of Law and her Master of Laws, a graduate-level law degree, in taxation from the University of Florida. She received her undergraduate education from the University of North Carolina at Chapel Hill.
Roudil said she hopes to simplify and demystify the tax code to give students the opportunity to fall in love with tax law like she did. Even those who choose a different specialty can benefit from understanding tax law as they may encounter tax issues in their own practice.
“Being a law professor is rewarding because, among other things, it offers continuous opportunities to learn and grow,” she said. “It also allows me to make a meaningful impact on students who will become legal professionals.
“Watching former students reach their goals — from landing their first job to achieving partnership to reaching other milestones — is a consistently gratifying part of the job.”
