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Headshot of Heather Field

Heather Field

Stephen A. Lind Professor of Law and Co-Director of Center on Tax Law

Bio

Heather M. Field is the Stephen A. Lind Professor of Law at the ¾«¶«Ó°Òµ of California, College of the Law San Francisco (UC Law SF).  She leads UC Law SF’s tax law concentration, teaches a variety of tax law courses, and serves as the Co-Director for the UC Law SF Center on Tax Law.  Professor Field’s research focuses on tax elections, the effect of tax law on businesses/business transactions, tax risk management, professionalism in tax practice, and tax law pedagogy. She is a frequent speaker on tax law issues, and she has written more than twenty articles.

While at UC Law SF, Professor Field served as the Associate Academic Dean (2013-16), and she has received awards including the Visionary Award (2013) conferred by the UC Law SF Board of Directors, the 1066 Foundation Award for Faculty Scholarship (2009), and the Rutter Award for Teaching Excellence (2008). Prior to joining the UC Law SF faculty, Professor Field was an associate at Latham & Watkins LLP in Los Angeles from 2000 to 2006. Her practiced focused on the federal taxation of corporations and partnerships and involved advising clients on the tax aspects of mergers, acquisitions, dispositions, restructurings, joint ventures, securities offerings, financial products, and structured finance transactions. Professor Field received a B.S. in Biochemistry from UCLA in 1997 and a J.D. from Harvard Law School in 2000, both magna cum laude. Professor Field is admitted to practice law in California.

Education

  • Harvard Law School
    J.D. (magna cum laude), Law
    2000

  • ¾«¶«Ó°Òµ of California
    B.S. (magna cum laude), Biochemistry
    1997

Selected Scholarship

  • Allocating Tax Transition Risk
    73 Tax L. Rev. 157``
    2020

  • Tax MACs: A Study of M&A Termination Rights Triggered by Material Adverse Changes in Tax Law
    73 Tax Law. 823
    2020

  • A Tax Professor’s Guide to Formative Assessment
    22 Fla. Tax Rev. 363
    2019

  • Tax Lawyers as Tax Insurance
    60 Wm. & Mary L. Rev. 2111
    2019

  • A Taxonomy for Tax Loopholes
    55 Hous. L. Rev. 545
    2018

  • Virginia Tax Review 2017

  • Columbia Journal of Tax Law 2017

  • UC Law SF Journal 2014

  • Virginia Tax Review 2013

  • Journal of Corporation Law 2013

  • Florida Tax Review 2012

  • Harvard Journal on Legislation 2010

  • Loyola Los Angeles Law Review 2009

Courses

  • Federal Income Taxation of Corporations and Partnerships
  • Tax Concentration Seminar
  • Federal Income Tax
  • Financial Basics for Lawyers

Expertise