Monica Armstrong Roudil, an associate professor at Mercer University School of Law, is committed to making tax law more accessible and less intimidating for her students. Her journey into tax law began during a required income tax course in law school, where she discovered her passion for the subject.
"I really appreciate how students embrace a subject they once found daunting," Roudil said. "Their energy and hard work are inspiring, especially when those who initially thought tax would be challenging end up actually enjoying it."
At Mercer, Roudil teaches various courses including federal income tax, federal tax procedure, and federal taxation of wealth transfers. She also conducts a low-income tax clinic that she initiated in 2022. This clinic aids low-income residents in the midstate area with services such as taxpayer education and representation through the Voluntary Income Taxpayer Assistance (VITA) program.
"I wanted to start the clinic due to the need for taxpayer representation before the IRS in the Middle Georgia area," Roudil explained. "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 plays a crucial role in ensuring individuals receive money they are entitled to. "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 stated.
Roudil envisions future participation by her students in programs such as the Tax Court Calendar Call Program, which assists self-represented taxpayers with their cases.
The clinic not only serves an important community need but also provides practical experience for law students at Mercer University School of Law. It aligns with Mercer's mission of producing practice-ready lawyers who serve their communities.
"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 noted.
Since its inception, thirty students have participated in this clinic. Roudil joined Mercer University in 2006 after working eight years at the IRS Office of Chief Counsel.
Roudil holds a Juris Doctor degree from North Carolina Central University School of Law and a Master of Laws degree from the University of Florida. She completed her undergraduate studies at the University of North Carolina at Chapel Hill.
Her goal is to simplify and demystify the tax code so that more students might develop an interest similar to hers. Even those pursuing other legal specialties can benefit from understanding basic tax principles as they may encounter them throughout their careers.
"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."
Roudil finds joy in watching her former students achieve significant career milestones: "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."