Richard Pomp

Alva P. Loiselle Professor of Law
Professor Pomp headshot.
860-570-5251
Office: Hosmer 242

Scholarship

  • State Taxation
  • Federal Taxation
  • Indian Taxation

Richard D. Pomp is the Alva P. Loiselle Professor of Law. He is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. In addition, he has been a Distinguished Professor in Residence, Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School.

Professor Pomp has been qualified as an expert witness in more than 30 states and the federal district courts and has appeared in more than 120 cases. He serves as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in U.S. Supreme Court litigation.

Professor Pomp has also served as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the Department of Justice, the IRS, the United Nations, the IMF, the World Bank, and numerous foreign countries, including the People's Republic of China, the Republic of China, Indonesia, the Gambia, Zambia, Mexico, the Philippines, Pakistan, India, and Vietnam. He is the former Director of the New York Tax Study Commission. Under his tenure, New York restructured its personal and corporate income taxes, and created an independent tax court.

Professor Pomp's casebook, State and Local Taxation, now in its 9th edition, has been used in more than 100 schools, state tax administrations, and major accounting firms for their internal training. Portions of the casebook have been translated into Chinese, Dutch, German, Japanese, Spanish, and Vietnamese. He is also the author of more than 110 articles, numerous chapters in books, and various books and monographs. His writings have appeared in The New York Times, The Wall Street Journal, and the Financial Times.

In addition to the local and regional media, Professor Pomp has been interviewed by CNN, NPR, Bloomberg Radio, Sirius Radio, KCBS, WINA, The New York Times, The Wall Street Journal, The Washington Post, the Christian Science Monitor, the Los Angeles Times, the Minneapolis Star Tribune, the Sacramento Bee, The Baltimore Sun and The International Herald Tribune.

In 2007, he received the NYU Institute on State and Local Taxation Award for Outstanding Achievement in State and Local Taxation. In 2011, he was awarded the Bureau of National Affairs (BNA) Lifetime Achievement Award. He was the 2012 winner of the University of Connecticut’s Faculty Excellence in Teaching - Graduate Level. Tax Analysts selected him as its 2013 State Tax Lawyer and Academic of the Year. In 2014, he received the Council on State Taxation’s  Excellence in State Taxation Award. The Connecticut Law Tribune selected him for a 2015 Professional Excellence Award. He recently won the Perry Zirkel '76 Distinguished Teaching Award.

Richard D. Pomp, My Dinner With Ruth, 98 Tax Notes State 16 (2020).

Richard D. Pomp, A Report to the Connecticut Office of Policy and Management Regarding a Proposed Payroll Tax (2020).

Richard D. Pomp, Myth vs. Reality: Airbnb & Its Voluntary Tax Collection Efforts, 93 State Tax Notes 187 (2019).

Richard D. Pomp, State and Local Taxation (9th ed. 2019).

Recent Faculty Notes
Richard Pomp to Speak at Tax Symposium
Feb 2, 2021 -

Richard Pomp will be speaking at the 2021 National Multistate Tax Symposium presented by Deloitte Tax LLP and the Tax Section of the Florida Bar. Pomp will be on a panel called An In-Depth Look at Taxation and Relationships in Online Marketplaces, where he and the other panelists will explore transactions between marketplaces and sellers and whether they may constitute data processing services or other taxable services; consequences for emerging niche marketplaces; and some practical tips for indirect tax compliance systems and processes to help allay underlying risks. The Symposium will be held virtually from February 1–5, 2021, more information here.

Richard Pomp Speaks at Nebraska Event
Jan 1, 2021 -

Professor Pomp spoke to more than 100 legislators, staffers, journalists, and academics in Nebraska. He debunked myths about state taxation, criticized some of the absurd proposals being made, and offered his own principles on how Nebraska should think about reforming its tax structure.

Richard Pomp Cited in Supreme Court Amicus Brief
Dec 23, 2020 -

Professor Richard Pomp was quoted in an amicus brief filed in the United States Supreme Court by numerous entities including the National Taxpayers Union Foundation supporting a Plaintiff motion in New Hampshire v. Massachusetts. The brief, filed December 22, 2020, argued in support of New Hampshire's motion for leave to file bill of complaint. The Plaintiffs allege a Massachusetts tax rule, which subjects nonresident income to the state’s income tax, is unconstitutional

Recent In The Media
Richard Pomp in Law360: Tax Injunction Act May Stymie Suit Against Md. Digital Ad Tax (Feb 24, 2021)
Richard Pomp in Law360: Internet Tax Freedom Act Could Thwart Md. Digital Ad Tax (Feb 16, 2021)