Loyola University Chicago

School of Law

Meet Our Staff

Michael D. Novy - Professor and Tax Clinic Director

Michael Novy graduated from the University of Notre Dame with a B.B.A. in Accounting in 1967 and from the John Marshall Law School with a J.D. in 1978. He has been a Certified Public Accountant registered in Illinois since 1973 and a licensed attorney in Illinois since 1978.

Upon college graduation Mr. Novy worked for a large financial institution and then a large building materials firm, both in Chicago. After two years as a legal clerk for the U.S.Army, Mr. Novy returned to Chicago and became employed by the Internal Revenue Service. Mr. Novy had a thirty year career with the Internal Revenue Service where he worked as a Revenue Agent, Appeals Officer, Appeals Manager and Appeals Team Chief. While with the Internal Revenue Service Mr. Novy was a member of the instructor cadre where he taught basic and advanced income, trust and exempt organization tax law. Additionally, Mr. Novy has been an instructor for the Becker CPA Review Course in Chicago. Mr. Novy joined the Federal Tax Clinic in 2001.

Richard A. Witkowski – Professor and Tax Clinic Assistant Director and Tax Clinic Pro Bono Coordinator

Richard Witkowski graduated from Valparaiso University with a BA in History and Political Science in 1973. He obtained his J.D. also from Valparaiso Univ. in 1976.

He began his legal career with the Office of Chief Counsel for the IRS in 1977. In 1986 he was appointed as District Counsel – St. Louis. In 1994 he was selected to join the Treasury Department’s Senior Executive Service and was appointed as the District Counsel – Chicago. After the IRS reorganization in 2000 Professor Witkowski was appointed as the Area Counsel for the Small Business/Self Employed Division (SB/SE) in Chicago. As the Area Counsel he was responsible for the effective supervision, management, and performance of all tax law activities within assigned geographic and program areas in support of the Internal Revenue Service SB/SE Division. This geographic area included the states of Illinois, Indiana, Kentucky, Ohio, Michigan, Wisconsin and West Virginia. After 31 years with the Office of Chief Counsel Professor Witkowski retired in 2008. Since 2010 Professor Witkowski has been actively assisting the Federal Tax Clinic as the Pro Bono Coordinator and working with the clinic students on their assigned cases.

Student Representatives

The Clinic is staffed by law students who are supervised and trained by the Tax Clinic Director and Assistant Director. The Director secures a special order from the Director of Practice authorizing the students to practice before the Internal Revenue Service.

The Director enters into an agreement with the Chief Judge of the United States Tax Court authorizing the students to practice in the Tax Court. The students represent low-income taxpayers, under the supervision of the Directors, and handle a wide range of legal matters related to federal income tax law. All facets of tax law practice are integrated in a curriculum of both classroom study and legal practice.

Each semester from four to eight student representatives are enrolled in the Tax Clinic class.


For a detailed course description of the Federal Tax Clinic, click here.