North Spring Mill Road, Villanova, PA 19085

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1 EDUCATION Harvard Law School, J.D., 2006 Environmental Law Review, Articles Editor CHRISTINE S. SPEIDEL North Spring Mill Road, Villanova, PA Pomona College, B.A. cum laude in Philosophy, Politics, and Economics, 2003 Phi Beta Kappa TEACHING AND RESEARCH INTERESTS Federal Income Tax (Individual and Family Taxation); Low-Income Taxpayer Representation; Tax Procedure and Administration; Health Care Reform; Health Law and Policy; Poverty Law; Administrative Law TEACHING EXPERIENCE Villanova University Charles Widger School of Law, Villanova PA Assistant Professor of Law and Director, Federal Tax Clinic May 2018 Present Teach seminar on client-centered lawyering skills, tax law and tax procedure. Supervise law students representing low-income individuals in federal tax disputes. Collaborate with community, professional, and advocacy organization to ensure consideration of lowincome taxpayer perspectives on federal tax policy issues. Service: Experiential Learning Committee, Faculty Committee, Pro Bono Committee. PROFESSIONAL EXPERIENCE Vermont Legal Aid, Inc., Springfield VT 2006 May 2018 November , direct the Vermont Low-Income Taxpayer Clinic (LITC). Responsible for all activities of statewide LITC program. Design and implement systems to track grant deliverables , staff the Vermont Low-Income Taxpayer Clinic. Represent low-income taxpayers in a wide array of federal tax controversies. Conduct educational presentations on federal tax topics. Recruit and maintain pro bono panel. Supervise volunteer law students and attorneys. Pursue systemic advocacy of issues affecting low-income taxpayers in coordination with the IRS Taxpayer Advocate Service, the ABA Section of Taxation, and a national network of Low-Income Taxpayer Clinics. Develop clinic policies and procedures. Participate in U.S. Tax Court programs connecting unrepresented litigants with free legal help , staff attorney for the Office of the Health Care Advocate. Specialize in the Affordable Care Act. Engage in advocacy on federal and Vermont regulations, procedures, and consumer notices. Participate in State of Vermont stakeholder workgroups. Testify before Vermont legislative committees. Develop educational materials, conduct trainings, and provide technical assistance to advocates and tax professionals. Successfully briefed and argued Premium Tax Credit case before the Vermont Supreme Court (In re J.H., 2016 VT 122) , Poverty Law Project staff attorney. Represented clients in domestic violence, foreclosure, and public benefits matters in the Family and Civil divisions of the Vermont Superior Court and before

2 Vermont administrative agencies. PROFESSIONAL SERVICE American Bar Association, Section of Taxation Active 2012 present. Pro Bono and Tax Clinics Committee Vice Chair, October 2014-June 2016; Chair, July 2016-August Appointments Committee, 2018; Public Service Fellowship Committee, Lead committee tasked with addressing the tax issues that impact low-income taxpayers and with promoting pro bono tax assistance. Organize substantive presentations for three annual Tax Section meetings. Coordinate and contribute to regulation comment projects and other systemic advocacy opportunities. Advisory Committee on Rules for Family Procedure Member of committee that researched, drafted, and recommended amendments to the Vermont Rules for Family Procedure for consideration by the Vermont Supreme Court. Southeastern Vermont Community Action, Westminster, Vermont Prepared tax returns at Volunteer Income Tax Assistance site. Alternate site coordinator, PUBLICATIONS Edited Volumes and Book Chapters EFFECTIVELY REPRESENTING YOUR CLIENT BEFORE THE IRS (T. Keith Fogg editor, Christine Speidel and Patrick Thomas deputy editors, ABA 7th ed. 2017). Samantha Galvin and Christine Speidel, Understanding the Affordable Care Act and its Impact on Low-Income Taxpayers, in EFFECTIVELY REPRESENTING YOUR CLIENT BEFORE THE IRS, ch. 29 (T. Keith Fogg editor, Christine Speidel and Patrick Thomas deputy editors, ABA 7th ed. 2017). Tamara Borland and Christine Speidel, Understanding the Affordable Care Act and its Impact on Low- Income Taxpayers (T. Keith Fogg ed. ABA 2016). Updated chapter published in electronic form only. Tamara Borland and Christine Speidel, Understanding the Affordable Care Act and its Impact on Low- Income Taxpayers, in EFFECTIVELY REPRESENTING YOUR CLIENT BEFORE THE IRS, ch. 29 (T. Keith Fogg ed. ABA 6th ed. 2015). Chapter excerpt published in CCH J. TAX PRACTICE & PROCEDURE, Vol. 17 No. 3 (June-July 2015). Articles Third Party Fraud and APTC Repayment Liability, CCH J. TAX PRACTICE & PROCEDURE, forthcoming (June-July 2018) IRS Office of Chief Counsel Gives Direction on Graev Compliance in Litigation, Procedurally Taxing (June 21, 2018) Insolvency Exclusion for Canceled Debt Nixed by Nominee Bank Account, Procedurally Taxing (May 23, 2018) The Individual Mandate Loses Another Tooth, Procedurally Taxing (April 18, 2018) Christine S. Speidel 2

3 How a Credit is Not the Same as a Refund, Procedurally Taxing (April 11, 2018) Joined Procedurally Taxing blog as an editor and regular contributor in April Recent Tax Court Decisions Point Out ACA Pitfalls For Taxpayers, Procedurally Taxing guest blog post (Jul. 21, 2017) What is the Meaning of the Affordable Care Act Executive Order," Procedurally Taxing blog post (Feb. 2, 2017) Review of the First Tax Year of the Affordable Care Act and Look Ahead: Part 3, Procedurally Taxing guest blog post (Dec. 16, 2015) Review of the First Tax Year of the Affordable Care Act and Look Ahead: Part 2, Procedurally Taxing guest blog post (Dec. 15, 2015) Review of the First Tax Year of the Affordable Care Act and Look Ahead: Part 1, Procedurally Taxing guest blog post (Dec. 14, 2015) The ACA, the Service, and the Indian Health Care Delivery System (co-authored with Heather Erb), ABA SEC. TAX N NEWSQUARTERLY, Summer Penalty Relief and Premium Tax Credit Reconciliation, Procedurally Taxing guest blog post (Apr. 21, 2015) Low-Income Taxpayers and the Affordable Care Act, Vermont Legal Aid Office of the Health Care Advocate white paper (2014) ACA and Tax Procedure: Many Unanswered Questions Still Exist, Procedurally Taxing guest blog post (Jul. 16, 2014) Published Policy Comment Letters Recommendations on Taxpayer First Act, 2018 TAX NOTES TODAY (Jun. 6, 2018) (with ABA Section of Taxation members) Comments on Procedures for Claiming Financial Disability under Revenue Procedure 99-21, 2018 TAX NOTES TODAY (February 2018) (with ABA Section of Taxation members) Definition of Dependents, 2017 TAX NOTES TODAY (May 9, 2017) (with ABA Section of Taxation members) Ensuring A Modern-Functioning IRS For The 21st Century, 2017 TAX NOTES TODAY (Apr. 3, 2017) (with multiple tax group representatives led by the AICPA) User Fees for Installment Agreements, 2016 TAX NOTES TODAY (Oct. 17, 2016) (with ABA Section of Taxation members) Relief from Joint and Several Liability, 2016 TAX NOTES TODAY (Apr. 4, 2016) (with ABA Section of Christine S. Speidel 3

4 Taxation members) Notice Concerning the Administrative Appeals Process, 2015 TAX NOTES TODAY (Nov. 17, 2015) (with ABA Section of Taxation members) U.S. Tax Court Rules of Practice and Procedure, 2015 TAX NOTES TODAY (Nov. 11, 2015) (with ABA Section of Taxation members) Relief from Joint and Several Liability, 2012 TAX NOTES TODAY (Apr. 17, 2012) (with ABA Section of Taxation members) Other Publications Carlton Smith and Christine Speidel, Brief for Appellee, Coulter v. Comm r of Internal Revenue, U.S. Court of Appeals for the Second Circuit No , 2010 TAX NOTES TODAY (Aug. 4, 2010). PRESENTATIONS Temple Law Review Symposium, Taxpayer Rights in the United States: All the Angles, October 2018, Panel Presenter: Operationalizing Taxpayer Rights American Bar Association Section of Taxation Joint Fall CLE Meeting, October 2018, Panel Presenter: Ethical Issues in Innocent Spouse Cases American Bar Association Section of Taxation Joint Fall CLE Meeting, October 2018, Moderator: Reporting Cancelled Debt: Ambiguities Remain American Bar Association Section of Taxation May Meeting, May 2018, Panel Organizer and Moderator: Advanced Tax Lien Issues for Low-Income Taxpayer Representatives American Bar Association Section of Taxation, Midyear Meeting, Jan. 2018, Moderator: Disaster Tax Issues Annual Low-Income Taxpayer Clinic Grantee Conference, December 2017, Panel Presenter: Affordable Care Act Update: Current Status of the Premium Tax Credit and Individual Shared Responsibility Payment University of Vermont Extension Service Annual Tax School, November 2017 (two sessions), Presenter: Tax Practice: IRS Correspondence Examinations American Bar Association Section of Taxation, Joint Fall CLE Meeting, Sept. 2017, Panel Organizer and Moderator: Recent Developments Affecting Low-Income Taxpayers American Bar Association Section of Taxation, Midyear Meeting, Jan. 2017, Panel Organizer: History and Future of Pro Bono at the U.S. Tax Court Annual Low-Income Taxpayer Clinic Grantee Conference, December 2016, Panel Presenter: Affordable Care Act: Premium Tax Credit and Individual Shared Responsibility Payment University of Vermont Extension Service Annual Tax School, November 2016 (two sessions), Presenter: Christine S. Speidel 4

5 Affordable Care Act Vermont Bar Association Annual Pro Bono Conference, October 2016, Presenter: Handling a Basic IRS Collections Case Massachusetts Association of Enrolled Agents Western MA Tax Topic Special Event, October 2016, Presenter: Premium Tax Credit: Allocations and Forms 1095 Massachusetts Association of Enrolled Agents Western MA Tax Topic Special Event, October 2016, Presenter: Marriage and the ACA Vermont Tax Practitioners Association Meeting, September 2016, Presenter: Affordable Care Act Refresher: Affordability Exemptions and Premium Tax Credit Reconciliation Volunteer recruitment CPE, Harvard Federal Tax Clinic & Massachusetts Association of Enrolled Agents, August 2016, Presenter: Premium Tax Credit: Allocations and Forms 1095 American Bar Association Section of Taxation, Low-Income Taxpayers Representation Workshop, May 2016 (reprise December 2016), Panel Presenter: Appeals in the Health Insurance Marketplace American Bar Association Section of Taxation May Meeting, May 2016, Panel Presenter: Affordable Care Act Litigation Issues Annual Low-Income Taxpayer Clinic Grantee Conference, December 2015, Panel Presenter: Affordable Care Act: the 2015 Filing Season and Upcoming Issues National Health Law Program, Annual Health Advocates Conference, December 2015, Presenter: Getting MAGI Right University of Vermont Extension Service Annual Tax School, November 2015 (two sessions), Presenter: Tax Benefits Limited by Income University of Vermont Extension Service Annual Tax School, November 2015 (two sessions), Presenter: Affordable Care Act Vermont Tax Practitioners Association Meeting, October 2015, Presenter: 2016 ACA Update Vermont Bar Association 137th Annual Meeting, September 2015, Panel Organizer and Moderator: Handling Cases of Tax-related Identity Theft American Bar Association Section of Taxation webinar, September 2015, Panel Presenter: Affordable Care Act: Implementation Issues Affecting Individuals and Families American Bar Association Section of Taxation webinar, May 2015 (reprise as webinar September 2015), Panel Presenter: Affordable Care Act: Implementation Issues Affecting Individuals and Families National Health Law Program webinar, February 2015, Presenter: The ACA and Federal Income Tax Filing Requirements Vermont Health Connect webinar, January 2015, Presenter: Tax Filing Season Issues for Assisters Christine S. Speidel 5

6 Annual Low-Income Taxpayer Clinic Grantee Conference, December 2014, Panel Presenter: Affordable Care Act: the Upcoming Filing Season American Bar Association Section of Taxation, Low-Income Taxpayers Representation Workshop, December 2014, Presenter: Premium Tax Credit: Marriage, Separation, and Divorce National Health Law Program, Annual Health Advocates Conference, December 2014, Presenter: MAGI 2.0 Vermont Tax Practitioners Association Meeting, September 2014, Presenter: Update on Affordable Care Act Tax Issues American Bar Association Section of Taxation May Meeting, May 2014, Panel Presenter: Learning the Basic Rules and Staying Updated on Recent Changes to Requesting Innocent Spouse Relief Guen Gifford Advocate Training, June 2013, Presenter: Affordable Care Act: Advanced Class Guen Gifford Advocate Training, June 2011, Presenter: Consumer, Debt, and Tax Issues in Family Breakups Guen Gifford Advocate Training, November 2009, Presenter: IRS Collection Remedies Guen Gifford Advocate Training, November 2007, Presenter: Rights for Victims of Violence MEDIA IRS Seeks to Avoid Unintended Result for Dependent Credit, 2018 TAX NOTES TODAY (Aug. 29, 2018) New Draft Form 1040 Debuts to Mixed Reviews, 2018 TAX PRACTICE EXPERT (Jul. 9, 2018) Offer in Compromise Participation Can Mean Lost Refunds for Some, 2018 TAX PRACTICE EXPERT 25-2 (Jun. 25, 2018) Most Americans View the IRS Favorably, Poll Shows, 158 TAX NOTES 1289 (Feb. 26, 2018) Dems Call for EITC Expansion as House Budget Bill Could Slow Its Use, 156 TAX NOTES 1513 (Sept. 18, 2017) Expanding Math Error Authority Could Worsen 2 Tax Systems Issue, 2017 TAX NOTES TODAY (Jul. 5, 2017) Filing Extensions Increase In 2017, Especially Via E-File, 2017 TAX NOTES TODAY (Jun. 9, 2017) Software Problems, Immigrants' Fears Affect 2017 Filing Season, 2017 TAX NOTES TODAY 98-4 (May 23, 2017) IRS's ACA Notice Raises Enforcement Questions, Practitioners Say, 2017 TAX NOTES TODAY 40-3 (Feb. 28, 2017) Treasury May Lack Authority On Draft Trump Child Credit Order, 2017 TAX NOTES TODAY 24-2 (Feb. 6, 2017) Robert Pear, Health Law Tax Penalty? I ll Take It, Millions Say, N.Y. TIMES (Oct. 26, 2016) Christine S. Speidel 6

7 Robert Pear, Tax Scams Are Targeting Uninsured, I.R.S. Warns, N.Y. TIMES (Jan. 31, 2016) Up To A Million Face ACA Reporting Cutoff, Risk Losing Coverage, 2016 TAX NOTES TODAY 19-1 (Jan. 28, 2016) Olson Seeking Regs On Recently Enacted Refundable Credit Ban, 2016 TAX NOTES TODAY 10-3 (Jan. 13, 2016) Robert Pear, Insurers Say Costs Are Climbing as More Enroll Past Health Act Deadline, N.Y. TIMES (Jan. 10, 2016) Robert Pear, Thousands Who Didn t File Tax Returns May Lose Health Care Subsidies, N.Y. TIMES (Oct. 26, 2015) Robert Pear, Tax Error in Health Act Has Impact on 800,000, N.Y. TIMES (Feb. 21, 2015) Robert Pear, White House Seeks to Limit Health Law s Tax Troubles, N.Y. TIMES (Feb. 1, 2015) ABA Meeting: Practitioners Tout Improved Innocent Spouse Relief, 2014 TAX NOTES TODAY (May 9, 2014) OTHER WORK EXPERIENCE WilmerHale Legal Services Center, Jamaica Plain, MA Student Attorney, Family Unit Fall 2005 Spring 2006 Student Attorney, Housing Unit Fall 2004 Massachusetts Law Reform Institute, Boston, MA Summer 2005 Researched and wrote memoranda on poverty-related topics including food stamps, racial discrimination in housing, and criminal offender record information. Harvard Legal Aid Bureau, Cambridge, MA Summer 2004 Represented indigent clients in benefits appeals including SSI and unemployment compensation. Columbia Legal Services, Wenatchee, WA Summer 2001 Developed policy recommendations for hospital charity care programs. Assisted attorneys on migrant farmworker outreach trips. Updated outreach materials. Translated documents into Spanish. BAR ADMISSIONS AND MEMBERSHIPS Vermont Supreme Court, 2007 U.S. District Court, District of Vermont, 2007 U.S. Tax Court, 2009 United States Court of Appeals for the Second Circuit, 2010 Pennsylvania Supreme Court, 2018 American Bar Association, Section of Taxation, Pro Bono and Tax Clinics Committee Vermont Bar Association, Family Law Section, LANGUAGE Proficient in Spanish Christine S. Speidel 7

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