Alice L. Stewart
Visiting Clinical Assistant Professor
Attorney Alice L. Stewart has focused her professional career on Federal Tax law and Federal and State Securities law. At the University Of Pittsburgh School Of Law as the Director of the Low-Income Tax Clinic, as Director of the Securities Arbitration Clinic and as a Clinical Professor, Professor Stewart has provided law students with a unique opportunity to gain practical experience in the practice areas of Federal income tax law and securities law. She has assisted hundreds of low-income tax clients through controversy and dispute with the Internal Revenue Service thereby saving hundreds of thousands of dollars for low-income taxpayers in the Pittsburgh community. She has also counseled both tax and securities seminar participants through outreach programs in and around the greater Pittsburgh area. For many years Alice has counseled senior citizens throughout Western Pennsylvania on securities fraud and identity theft. The Securities Arbitration Clinics have recovered over $500,000.00 in lost or stolen funds for small investors all represented by law students and under Professor Stewart’s supervision.
Since 2008 Professor Stewart has served in United States District Court for the Western District of Pennsylvania as a Mediator and Arbitrator for cases involving the Department of Justice and individual and corporate parties in litigation involving various tax issues.
Professor Stewart’s trial experience includes: United States District Court trials and hearings; Orphans Court trials and hearings on Estate matters; Pennsylvania Department of Revenue Realty Transfer Tax and Estate Tax Appeal hearings; Internal Revenue Service Appeal hearings; United States Tax Court hearings; Orphans Court adoption hearings; custody conciliation hearings; support hearings; protection from abuse hearings; contempt hearings; termination of parental rights hearings; and adoption hearings.
Professor Stewart’s appellate practice experience includes: Income Tax appeals to the United States Tax Court; Estate Tax Audits and Appeals in both Federal and State Courts; and State Real Estate Transfer Tax appeals. Professor Stewart and her students also filed an appeal to the United States Court of Appeals for the Third Circuit on an issue of national importance. In the case of Mannella v. Commissioner of IRS, the taxpayer urged the Third Circuit Court of Appeals to affirm the United States Tax Court’s invalidation of IRS reg. Section 1.6015-5(b)(1) which imposed a two-year time limitation for an individual to seek equitable spousal relief from a joint income tax liability under IRC section 6015(f). The case was remanded to the U.S. Tax Court for consideration of the taxpayer’s equitable tolling argument
Professor Stewart received her J.D degree from the Duquesne University School of Law in Pittsburgh, PA and a B.S.B.A. degree in Finance and Accounting from Robert Morris University in Pittsburgh, PA. She has been admitted to practice before the Supreme Court of Pennsylvania; the U.S District Court for the Western District of Pennsylvania; the U.S. Tax Court; and the Third Circuit Court of Appeals.