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Professor Brunson advocates for equitable tax solutions that promote social justice.
Faculty Profile Samuel D. Brunson
Tax values
Professor Samuel D. Brunson peels back the layers of tax laws
There is more to tax law than understanding statutes and regulations, according to Professor Samuel D. Brunson, Georgia Reithal Professor of Law.
“What I want students to take away is ... that tax policy in many ways reflects our values as a society,” says Brunson. Tax laws reveal what a community wants to fund, subsidize, or do away with. It is important, he says, “that we be aware of the society that we’re creating from tax laws.”
After studying English and Portuguese with the intention of becoming an author, Brunson attended Columbia Law School and fell in love with tax law. He has since merged his passion for writing with his legal acumen in tax law. To call Brunson an avid writer might be an understatement. Over the last three years, Brunson published his second book, Between the Temple and the Tax Collector: The Intersection of Mormonism and the State; contributed to 10 publications; has several articles in progress; and is already developing his next book, which will explore tariffs and religion.
Much of Brunson’s writing explores the intersection of tax law and religion. While there is a wall of separation between church and state, Brunson argues that the wall is quite porous, as the state influences taxpayers and taxpayers influence the state. His first book, God and the IRS: Accommodating Religious Practice in United States Tax Law, examined tax disputes between religious individuals and the state, while his second book, Between the Temple and the Tax Collector, shifted focus to The Church of Jesus Christ of Latter-day Saints’ history and relationship with tax laws.
“The law is a demanding profession that is willing to take what we’re willing to give it, but we’re also people who exist together in society. We need to not give up our humanity.”
In the same vein as the School of Law’s mission, Brunson’s research not only questions the ethics of laws but also advocates for equitable tax solutions that promote social justice.
Brunson’s most recent article, “Pay Taxes and Get Deported: Undocumented Immigrants and Tax Privacy,” covers immigrant rights as they relate to tax privacy laws. For people who are not eligible for a Social Security card, the Internal Revenue Service (IRS) issues individual taxpayer identification numbers (ITIN). Under the Trump administration, the IRS and Immigration and Customs Enforcement (ICE) have entered into an agreement that allows ICE access to confidential taxpayer information including confirmation of identity and address. Brunson proposes making ITINs indistinguishable from Social Security numbers and allowing lower-income taxpayers to use a government-established proxy address. “Those are two small ways, without sacrificing anything from a tax perspective, we can provide more privacy and security to taxpayers, in general, and undocumented immigrants,” says Brunson.
Brunson’s holistic attitude toward the law also extends to his role as the associate dean for academic affairs, which involves overseeing academic policies and curriculum. Brunson’s advice for students includes enrolling in classes outside of their primary interest to ensure a well-rounded skillset. “To be a good attorney requires being a curious, thoughtful person,” says Brunson.
He also advocates that students continue to pursue their passions outside of the law. “The law is a demanding profession that is willing to take what we’re willing to give it, but we’re also people who exist together in society,” he says. “We need to not give up our humanity.” –Gabi Caruth (January 2026)
There is more to tax law than understanding statutes and regulations, according to Professor Samuel D. Brunson, Georgia Reithal Professor of Law.
“What I want students to take away is ... that tax policy in many ways reflects our values as a society,” says Brunson. Tax laws reveal what a community wants to fund, subsidize, or do away with. It is important, he says, “that we be aware of the society that we’re creating from tax laws.”
After studying English and Portuguese with the intention of becoming an author, Brunson attended Columbia Law School and fell in love with tax law. He has since merged his passion for writing with his legal acumen in tax law. To call Brunson an avid writer might be an understatement. Over the last three years, Brunson published his second book, Between the Temple and the Tax Collector: The Intersection of Mormonism and the State; contributed to 10 publications; has several articles in progress; and is already developing his next book, which will explore tariffs and religion.
Much of Brunson’s writing explores the intersection of tax law and religion. While there is a wall of separation between church and state, Brunson argues that the wall is quite porous, as the state influences taxpayers and taxpayers influence the state. His first book, God and the IRS: Accommodating Religious Practice in United States Tax Law, examined tax disputes between religious individuals and the state, while his second book, Between the Temple and the Tax Collector, shifted focus to The Church of Jesus Christ of Latter-day Saints’ history and relationship with tax laws.
In the same vein as the School of Law’s mission, Brunson’s research not only questions the ethics of laws but also advocates for equitable tax solutions that promote social justice.
Brunson’s most recent article, “Pay Taxes and Get Deported: Undocumented Immigrants and Tax Privacy,” covers immigrant rights as they relate to tax privacy laws. For people who are not eligible for a Social Security card, the Internal Revenue Service (IRS) issues individual taxpayer identification numbers (ITIN). Under the Trump administration, the IRS and Immigration and Customs Enforcement (ICE) have entered into an agreement that allows ICE access to confidential taxpayer information including confirmation of identity and address. Brunson proposes making ITINs indistinguishable from Social Security numbers and allowing lower-income taxpayers to use a government-established proxy address. “Those are two small ways, without sacrificing anything from a tax perspective, we can provide more privacy and security to taxpayers, in general, and undocumented immigrants,” says Brunson.
Brunson’s holistic attitude toward the law also extends to his role as the associate dean for academic affairs, which involves overseeing academic policies and curriculum. Brunson’s advice for students includes enrolling in classes outside of their primary interest to ensure a well-rounded skillset. “To be a good attorney requires being a curious, thoughtful person,” says Brunson.
He also advocates that students continue to pursue their passions outside of the law. “The law is a demanding profession that is willing to take what we’re willing to give it, but we’re also people who exist together in society,” he says. “We need to not give up our humanity.” –Gabi Caruth (January 2026)