About Karen E. Powell

Karen E. Powell is a Senior Lecturer of Tax and Clinical Legal Education at Deakin Law School. Prior to Karen's academic appointment at Deakin Law School, she was appointed and served as Chairman of the Montana Tax Appeal Board for over 8 years, presiding over multiple multi-billion dollar valuation cases and overseeing hundreds of other tax matters.

Prior to joining Deakin Law School, Karen served as the inaugural Forge Fellow in the Community Economic Development Law Clinic at the University of Denver Sturm College of Law, as well as teaching at Ohio Northern University School of Law in the area of tax and business law. Karen has previously served at the Montana Deputy State Auditor (Office of the Commissioner of Insurance and Securities), as well as owning several businesses.

Karen is available for consultation, mediation, or legal research. For a full bio, please see below.

Academic Employment

Senior Lecturer, Deakin University School of Law, Melbourne, Australia. (Academic year 2017 to date.) Deakin University approximately 55,000 students; top 2% of Universities worldwide. Law school is within the Faculty of Business and Law; approximately 3,300 undergraduate law students, 2500 commerce students, and 150 postgraduate students. (Faculty of business and law.) Recruited to teach tax and develop experiential education programs including Deakin Law School’s new clinical law programs. Elected member of Business and Law Faculty Board 2017-2018. Research areas include innovation in closed regulatory environments, property law, tax law, and entrepreneurship. Unit Chair, Legal Internship (LLM) Trimester 3, 2017. Developed and taught Advanced Legal Professional Practice (MLJ721; capstone legal skills unit), Tax Law and Policy (MLJ723) Trimester 3, 2018.

Associate Director of Teaching and Learning (CloudFirst Project, January 2018.) Coordinate start-up law school CloudFirst Project with faculty, law staff, and students. (Almost 60% of the LLB students are cloud-based students.). Coordinate redesign of the cloud-based student experience for LLB students, including curriculum and assessment review, focus on first year experience, update and changes for cloud based learning, starting with the first year units. Transitioned project to LLB course director.

Director of Teaching and Learning (Appointed by University April 2017- January 2018). As Director of Teaching for the School of Law, oversee all aspects of law school teaching and learning, including curriculum development, course planning (in conjunction with course directors), assignment of staff for teaching at all campuses, including Geelong, Warrnambool, Burwood, and Cloud campus. Organize general education for academics relating to curriculum design within units, including assessment, feedback and student experience. Manage appointment of casual support for academics. Liaise with faculty of business and law, as well as University faculty to coordinate faculty and University teaching and learning initiatives into the law school, member of business and law faculty curriculum committee. Coordinate CloudFirst Initiative development.

In 2017, about 40% of the academic staff were new appointments. In first four months, developed and implemented trainings for all law staff on best practices for feedback, assessment, Deakin policies and procedures, as well as specific training for academics new to Deakin Law School. Organized roundtable sessions, in coordination with the director of research, on key areas for law academics (internal teaching and research systems and requirements). Coordinate academics for supplementary exams, Australian Qualification Rating for academics, oversee curriculum planning in conjunction with course directors for courses and units, oversee any concerns relating to timetabling, credit for prior learning, unit chair responsibilities, and EVALUate. Institutional appointment to Faculty of Business and Law Curriculum Committee and Directors of Teaching and Learning Committee.

Upon arrival, coordinated development of 3 new law clinics, and overarching CLC registration of Deakin Law Clinic (now encompassing 5 clinics with full enrolment of approximately 300 students a year providing community pro bono services.) In conjunction with Australian registered clinical solicitors and barristers, coordinated registration for Deakin Law Clinic, coordinated coherent curriculum development and learning portfolio with assessments to match required learning outcomes, developed framework for clinical training in coordination with student learning. Coordinating connections between Deakin Law School long-standing internship program and clinical training, to begin coordinated experiential education expectations for Deakin Law Students.

Poster Presentation (and Conference Attendance) AALS Clinical Conference, Denver, Colorado, 2017. Applied for and accepted for joint poster presentation with Lauren Bartlett at AALS Clinical Conference on Experiential Learning: Negotiations Across Disciplines (paper pending publication.) March 2017.

Enrolled in Graduate Certificate Higher Education Learning and Teaching, Deakin University 2017. (Units completed: Contextualising Learning and Teaching in Higher Education; Designing, Teaching and Assessing Higher Education Programs, Scholarship of Learning and Teaching)

Attended

• CloudFirst LLB retreat, January 2019
• Deakin Business and Law Faculty Teaching and Learning Writing Retreat (by invitation), November 2018.
• Margaret Bearman, CRADLE seminar Series, Learning Design Online, April 2018.
• Australiasian Tax Teachers Association (ATTA) Conference, January 2018, Monash Business School.
• YJ Kim (MIT) Playful Assessment Design Workshop, CRADLE workshop, October 2017.
• Dr. Edd Pitt, Rachel Esterhazy, CRADLE seminar, October 2017.
• HERDSA Student Engagement presentation: Student Success: Changing practices, discourses and opportunities event, June 2017.
• BUiLD Workshop: Theory Development with Prof. Ajay Kohli, 17-18 August 2017.
• BUiLD workshop: Research and Publication in the Law, July 2017.
• Deakin Business and Law Faculty: Building Capacity for Enhanced Learning: Practical Tips and Strategies for Giving Student Feedback, July 2017.
• Deakin Business and Law Faculty: Designing Rubrics, July 2017.
• Deakin Faculty of Business and Law Workshop: Writing and Assessing Unit Learning Outcomes, July 2017.

Forge Fellow and Visiting Assistant Professor of the Practice, University of Denver Sturm College of Law (2016-2017 academic year). Appointed as the inaugural Forge Fellow in the Community Economic Development Clinic at the University of Denver Sturm College of Law. Developing and implementing a strategic plan for the Forge Innovation Clinic, an innovation and entrepreneurship law clinical program, which includes developing an interdisciplinary program with other graduate programs at University of Denver, and developing client criteria for clinic. Responsible for designing and teaching entrepreneurship and law seminar course in fall and spring semesters, including syllabus and course reading development, developing assessment criteria and methodology, and guiding classroom discussion. Students in the clinic work with clients on transactional and legal matters, will develop a self-help law center for entrepreneurs, present to entrepreneurs on law and business, research and write on emerging markets law, and attend seminar. The Forge Program implements the law school’s commitment to Project X-ITE, a University-wide multidisciplinary experiential learning opportunity in entrepreneurship and innovation. Licensed in Colorado State Courts 2017 for clinical purposes.

• Service Learning Scholars Workshop, Center for Community Engagement and Service Learning (CCESL,) December 2016. Competitive application, acceptance and attended 2 –day workshop on the pedagogy and development of service learning courses, including developing reciprocal and relevant student and faculty relationships with community partners, developing learning objectives, syllabi and reading assignments, formative and summative pre- and post- assessment tools.
• Inclusive Excellence and Our Teaching, University of Denver Office of Teaching and Learning: December 2016.  Attended an all day workshop to address common teaching challenges around inclusivity principles in the classroom.
• University of Denver Office of Teaching and Learning Speaker Series and Workshops attended: How Research on Learning Can Inform Our Teaching, Oct. 2016; Creating Inclusive Learning Environments: Radical Honesty and Emotional Well-Being (Dr. Bianca Williams), Oct. 2016. Student-Faculty Partnerships, Oct. 2016. Transformational Teaching and Learning: Turning Ordinary Classrooms into the Extraordinary, Sept. 2016

Assistant Professor, Ohio Northern University Pettit College of Law (2015-2106 academic year.) Course load: federal income tax, taxation of corporations and shareholders, taxation of business entities, state and local tax. Developed syllabi and reading lists for courses, prepared and delivered lectures as well as guiding classroom discussion, prepared and implemented assessment methods, including examinations. Supervised independent study course (fall 2015); student advisor for dual accounting/tax students.

Member of ONU law school admissions committee, law school financial literacy committee (a curriculum redevelopment and design committee,) law school academic support search committee. Faculty leader Public Interest Law Auction & Social Media CLE (Spring 2016), Faculty advisor (competition only) for ABA moot court team (spring 2016). Faculty leader for a University-wide faculty academic writing group, member University-wide Keen Insight Working Group. Member, ABA Tax Division. Visiting Lecturer, Property and Taxes in the US, LLM Rule of Law seminar (Prof. Hall) Fall 2015. Visiting Lecturer, Uniform Anti-Human Trafficking Legislation and the Uniform Law Commission, Regulating Vice Seminar (Prof. Clarke) Spring 2016. Joint Tax Research and Negotiations Project with Prof. Bartlett.

Southeast Association of Law Schools Annual Meeting, Florida August, 2016, Critical Tax Conference, Tulane Law School, April 2016. Annual Meeting, American Association of Law Professors, New York City, January 2015, New Law Professor Training, Association of American Law Schools (AALS,) June 2015.

Recent Scholarly Presentations

• Karen Powell & Monica Hope, The Perils of Shifting Regulatory Definitions in Emerging Markets: A Comparative Analysis of Digital Currency Definitions in Australia and U.S. Tax Law, 13th International Conference on Tax Administration, University of New South Wales, April 2018.
• Technology Matters: Digital Currency as Intangible Property, Fintech Law Conference, Deakin University, September 2017.
• Intangibles in Property Tax: Southeast Association of Law Schools, August 2016, Critical Tax Conference, Tulane Law School, April 2016; Central States Law School Association 2015 Annual Scholarship Conference (October 2015); Montana Revenue and Transportation Interim Legislative Committee (December 2015); Montana Taxpayers Association (December 2015)
• “Entrepreneurship in New Industries. American Revival of Craft Spirits,” Dicke Business College Entrepreneurship Series (November 2015)

Scholarly Works

• (Publication Pending) Joint Authorship: Karen Powell and Monica Hope (Deakin University School of Law), Cross That Bridge When We Get to It? The Perils of Shifting Regulatory Definitions in Emerging Markets: A Comparative Analysis of Digital Currency Definitions in Australia and U.S. Tax Law, eJournal of Tax Research, UNSW.
• (Work in Progress) Intangibles in Property Tax: News of My Death is Greatly Exaggerated. Presented at Critical Tax Conference 2016 (Tulane) and Central States Law School Association 2015 Annual Scholarship Conference (October 2015), this article addressed the inherent conflict in between unit valuation methodology for property tax valuation of multi-jurisdictional properties and the requirement that property tax valuation must, by statute, both include and exempt certain intangible values of those multi-jurisdictional companies. I argue that while the California’s Supreme Court analysis of the conflict in Elk Hills begins to address the conflict, it falls short in providing sufficient guidance to the parties, and that state statutes generally lack sufficiently specific language to prevent litigation.
• Karen Powell (Deakin University School of Law) and Lauren Bartlett (Ohio Northern University Pettit School of Law.) Experiential Learning: Negotiations across Disciplines, The Journal of Experiential Learning, vol. 2: Iss. 2, article 4. This article discusses the creation of a civil practice and tax joint negotiation project, integrating skills and doctrinal teaching into a unique and highly well-received joint negotiation project with students from civil practice and state and local tax classes. Students from differing disciplines worked together in negotiating a settlement relating to an innocent spouse claim as either representing the taxpayer or taxing department. The article addresses pedagogy relating to the project, the vision behind the project, the specifics of the project, assignments and feedback, as well as suggestions for using a similar project across various disciplines.
• How Taxis, Peanuts and Assault Rifles get you a Martini for Dinner: Examining Peanut Quotas and Taxi Medallions in consideration of Whether a Fifth Amendment Takings Claim is a Red Herring when Eliminating Alcohol License Quota Systems, 13 DePaul Bus. & Comm. L.J. 433 (Spring 2015): This article addresses alcohol licenses under a quota system and whether such licenses are non-compensable regulatory licenses or a compensable property right in an entrenched legacy market. The article argues that no takings claim exists if the state government were to open the market to new participants.
• Montana Property Tax Historical Perspective: 25 Years of Statewide Appraisal Practice, 70 Montana L. Rev. 21. This article provides a historical perspective of Montana property tax, and argues that the property tax cycle should be shortened to provide more consistency in valuation models.
• Raise a Glass to Constitutional History, 40-NOV Mont. Law 9, Montana Lawyer, November 2014, Vol. 40, No. 2.
• Montana Tax Practice Insights, Lexis Nexis, 30 topics on Montana tax law. Includes procedure, property tax, reappraisal, TIF, energy issues, and others.
• What Montana Lawyers Need to Know about FINRA, 330-JAN Mont. Law 31, Montana Lawyer, December2007/January 2008
• State Tax Disputes and the Issue of Representation, Montana Society of CPA’s E-Connect, November 2007; also published in “Line Items” 1st Quarter, 2008.
• Montana Securities Law; Montana Lawyer, February 2007; 32 Montana Lawyer 10. This article was the Runner-up for the Frank Haswell Award.

Education

J.D., Stanford Law School (2000.) Submissions Editor, Stanford Law and Policy Review; Editor, Stanford Technology Law Review; Stanford National Native American Moot Court competition team. Vice President, Stanford Native American Law Student Association.

Wesleyan University, B.A. (1993.) Winner, Jones Award for Academic and Athletic Excellence. American Studies Major.

Professional Experience:

Commissioner, Montana Uniform Law Commission. (2008 to present.) Twice appointed by Montana Legislative Council as Montana representative of National Council of Commissioners on Uniform State Laws (NCCUSL). Liaison with Montana legislators to pass uniform legislation, testify in favor of uniform legislation, liaison with uniform law commission on design and passage of uniform law. Annual meeting to review and comment on all new uniform laws. Study Committee on Mortgage Subrogation Act member, Drafting Committee on Hague Child Custody member.

Co-owner, Blackstone Properties L.L.C. (2000 to 2018) Business development; tax and accounting compliance, other legal issues for 70 residential and commercial units. Business modeling and cash-flow analysis. Valuation of business opportunities on income basis, valuation of real property, and other analysis.

Chairwoman, Montana State Tax Appeal Board. (2006 to 2015.) Twice appointed by the Governor to oversee three-member, Senate-confirmed Board, which is the court of record for all state tax appeals. The Chairperson oversees trials for all state tax appeals including property, centrally assessed, tobacco, transportation and other tax matters as well as procedural and litigation issues, multi-billion dollar cases, complex litigation, and pro se litigants. Draft, research and issue decisions and orders, oversee all evidentiary rulings and motions practice. Oversee budget, legislation, staff management and case management. Presided over more than 100 trials and issued hundreds of opinions.

Volunteer Mediator, Project Settle through the Community Mediation Center (2013 to 2015.) Volunteer mediator in a variety of civil cases, including landlord-tenant disputes, credit cases, property disputes and others.

Owner, Triple Divide Spirits (2012 to 2015.) Founder and sole owner of federally and state licensed micro-distillery selling vodka, gin and rum. Oversaw business development; tax and accounting compliance, other legal, employment, and regulatory management, trademark and business modeling and cash-flow analysis. Oversaw business sale to new owners.

Substitute Justice of the Peace, Lewis and Clark County (2010 to 2015.) Act as substitute judge as needed for Judge Swingley. Oversee initial bond hearings for misdemeanor and felony criminal cases, oversee initial appearances and sentencing for a variety of misdemeanor criminal charges, signing authority for civil and criminal filings, including motions to dismiss, search warrants, and other filings. Perform marriages.

Deputy Commissioner of Insurance and Securities (Deputy State Auditor) 2005 -2006. Statutorily authorized to act as Commissioner of Insurance and Securities. Directed legislative agenda, policy decisions regarding insurance and securities. Managed State Auditor’s Office including policy decisions, personnel and budget management. Oversaw in excess of $70 million collected, over $9 million budget, and staff of over 70 FTE. Coordinated litigation, and negotiation of several multi-million dollar litigated cases, implementation of InsureMontana program (health insurance for un-insured/ under-insured Montanans). Deputy Securities Commissioner, 2004 - 2006. Oversight of Securities Department, including budgeting, legislation, policy, litigation, entrepreneur connections, and personnel issues. State Representative; North American Securities Administrators Association (NASAA). NASAA Investor Education Section Vice Chair, 2005-2006, Member, NASAA Small Business Education Outreach Project Group, 2005, NASAA Mountain Zone Enforcement Coordinator 2004-2005. Appointed Acting Deputy State Auditor (Chief of Staff); Winter 2004. Policy Advisor, State Auditor’s Office. 2003- 2004. Oversight and direction of policy for State Land Board issues, senior outreach for the office. Litigated insurance and securities cases.

Assistant Attorney General, State of Montana Attorney General's Office, Agency Legal Services Bureau. September 2001-December 2002. Provided civil legal services to State agencies. Represented agencies in general matters, including tort claims against the State, tobacco enforcement efforts, asbestos litigation, investigation, court filings, settlement, and appellate filings. Presided over MAPA hearings.

Law Clerk, Montana Supreme Court, Justice Jim Regnier, 2000-2001. Law Clerk, U.S. Department of Justice, Tax Division, Criminal Section and Civil Section, 1999. Litigator, San Francisco U.S. Attorney’s Office, Criminal Division, 1998. Legal Intern, Lewis and Clark County Attorney Mike McGrath’s Office, 1997.

Awards, Certifications, and Professional Presentations

• U.S. Expats Tax Seminar: Tax Basics, New Tax Law; Democrats Abroad, May 2018.
• Judicial Ethics Panel member, University of Montana Law School Reunion CLE, Sept. 2014.
• Judicial Panel member, Wichita Conference for Ad Valorem Taxation of Telecom and Utilities, July 2014.
• Civil Mediation (40 hour course), National Judicial College April 2014.
• Developed and Presented, 21st Constitutional Amendment and Effects on Current Law CLE, October 2013.
• Certified: Mediation Fundamentals (40 hour course), Center for Collaborative Solutions, 2013.
• Woman in Motion Award, Helena YWCA, 2012 (Based on lecture: Leadership and Women in Sports. Multiple presentations to women’s leadership groups and YWCA.)
• Lincoln Land Institute, State Tax Judge Symposium, Presented Case Notes, 2007, 2008, 2009. Presentations on centrally-assessed valuation methods; social media and law practice, 2011.
• Montana State Legislature; presentations and testimony to Legislative Committees including Presentation on Tax Appeal Boards for House and Senate Tax Committee, 2007 - 2013. Administrative Tax Appeal Procedure in Montana; MT Bar Assoc., Outline/CLE Presentation, March 2007. Ethics and Administrative Procedure in Montana, Panel Presentation, Montana CLE, March 2007.
• Wichita Conference for Ad Valorem Taxation of Telecom and Utilities, Wichita Kansas, 2009.
• Fundamentals of Property Appraisal, IAAO (Weeklong course), Montana, 2007 (Certified).
• Fundamentals of Industrial Valuation, IAAO, Seattle, 2007 (Certified).
• IAAO Trial Preparation Course, Las Vegas, 2007 (Instructor & Presiding Judge).
• Outstanding Service Award, North American Securities Administrator Association (NASAA) 2006.
• Presentations: National White Collar Crime Annual Economic Crimes Conf., 2005; NASAA Mountain Zone Enforcement Conf., Montana Senior Fraud Prevention Seminars, 2005; NASAA Annual Meetings, 2003-2005. NASAA Investor Education (Florida); NASAA Corporate Finance (Florida) –Small Business Education Outreach Project; NASAA Administrators Meeting (Rhode Island; Canada).

Community

• Board member, Sport Climbing Victoria (2018 to date)
• Volunteer, New Ventures Law Clinic (Deakin 2018)
• Volunteer, Montana Self-Help Law Center (2016)
• Board of Directors, Montana Education Partnership, 2011 to 2015
• Board of Directors, Lewis and Clark County Community Health Center, 2008 to 2014
• Board of Directors, Friendship Center (domestic violence shelter and advocacy), 2003 to 2007
• Board of Directors, Montana Environmental Information Ctr. 1994-95
• Board of Directors, Montana Low Income Coalition 1995
• Board of Directors, Volunteer for local non-profit organizations, pro bono legal and mediation work