Faculty/Staff Profile
Professor McMillan received a Master of Laws in International Taxation from New York University School of Law, and is substantially finished with a Doctorate of Jurisprudence in taxation from Osgoode Hall Law School in Toronto.
Before joining the faculty at Washburn University School of Law, Professor McMillan was a visiting professor at Queen's University at Kingston Law School, International Study Centre, where she taught international taxation law. She also taught business law to students at Ryerson University School of Business, and was an instructor in the Legal Research and Writing Program at Osgoode Hall Law School. Professor McMillan also was an associate lawyer with the Taxation Group of the law firm of Fasken Campbell Godfrey/Fasken Martineau DuMoulin, and worked as tax counsel to Arthur Andersen & Co. (in both U.S. and Canadian tax law), after starting her legal career at Goodman & Goodman/Goodman Phillips and Vineberg. She has worked extensively in and with foreign legal offices and clients, involved in tax planning for inbound and outbound transactions, both from a domestic U.S. and Canadian tax perspective, as well as from an international and tax treaty stand-point.
Professor McMillan is Director of the LL.M. program.
Professor McMillan's Justice Quote:
"A system cannot fail those it was never meant to protect" – W.E.B. DuBois
"Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits—More Information, Please!," 72 Canadian Tax Journal / Revue Fiscale Canadienne 329 (2024).
"Noncharitable Nonprofit Organizations and Tax Policy: Working Toward a Public Benefit Theory," 59 Washburn Law Journal 301 (2020).
"The Business Judgment Rule as an Immunity Doctrine," 4 William & Mary Business Law Review 521 (2013).
"Honest Services Update: Directors' Liability Concerns after Skilling and Black," 18 Texas Wesleyan Law Review 149 (2011). [127 KB PDF]
"The Concept of Income as Related to the Non-charitable Nonprofit Subsector in Canada," 16 Law and Business Review of the Americas 457 (2010). [2.1 MB PDF]
Contributing Editor, Income Tax Manual for 2018 Returns Prepared in 2019 (Roger A. McEowen) (Iowa State Bar Association, 2018).
"Banking, Commercial & Contract Law" (chapter 2), Kansas Annual Survey (Kansas Bar Association, 2024) (co-authored).
"The Carbon Taxation Conundrum" in Decarbonization and the Energy Industry: Law, Policy and Regulation in Low-Carbon Energy Markets (Tade Oyewunmi et al. eds.) (with Frédéric Sourgens) (Bloomsbury Publishing, 2022).
"Banking, Commercial & Contract Law" (chapter 2), Kansas Annual Survey (Kansas Bar Association, annually, 2012-2019) (2012 co-authored with Amy D. Westbrook; 2013-2018 co-authored with Amy Deen Westbrook and Andrea Boyack; 2019-2021 co-authored with Creighton J. Miller, Jr.; 2022 co-authored with Gustavy Niemtschik; 2023 co-authored with Walker Bassett, et al).
"Noncharitable Nonprofit Organizations in Canada: An Empirical Examination" in The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Kim Brooks, editor) (Carswell, 2013).
"Independent Contractor vs. Employee: Getting It Right With the IRS," 88:10 Journal of the Kansas Bar Association 72 (November/December 2019) (with Lindsay Bayles).
"Taxes and Donald Trump," Washburn Law Journal Blog, October 17, 2018.
"Transferee Shareholders and The Long Arm of the IRS," 141 Tax Notes 223 (October 14, 2013).
"Potential Treaty Issues Arise in the 'Trade or Business' Landscape," 140:7 Tax Notes 721 (August 12, 2013).
"A 'Trade or Business' Shot Across the Bow: Potential Tax Treaty Issues in Sun Capital," 71:7 Tax Notes International 645 (August 12, 2013).
"Recent Developments in US Nonprofit Taxation: The Pension Protection Act Takes Effect," 81:6 Journal of the Kansas Bar Association 20 (June 2012).
Interviewed, Ask the Experts, 2022 WalletHub Tax Survey, WalletHub, March 7, 2022 (on a panel of experts in the fields of public taxes and tax reform).
Guest, "Tax Cuts Proposed by the GOP," Wharton University of Pennsylvania Business Radio on Sirius XM Channel 132 program, Knowledge@Wharton, September 14, 2018.
Guest, "US Tax Bill Update," Wharton University of Pennsylvania Business Radio on Sirius XM Channel 111 program, Knowledge@Wharton, December 20, 2017.
Guest, "The Republican Tax Plan," Wharton University of Pennsylvania Business Radio on Sirius XM program, Knowledge@Wharton, June 21, 2017.
"Kansas Tax Cuts Roll-Back," Wharton University of Pennsylvania Business Radio on Sirius XM program, Knowledge@Wharton on channel 111, June 8, 2017.
Quoted, "Kansas Republicans Scrapped the State's Disastrous Tax Cuts that Look a lot Like Trump's Plan," Business Insider, June 8, 2017.
Quoted, "Where Republicans Went Wrong in Kansas," The Atlantic, June 22, 2015.
Quoted, "Kansas Lawmakers Want the Poor to Pay for Tax Cuts for the Rich," The Washington Post, April 21, 2015.
"Ask The Experts: Turning Taxes Into an Investment," WalletHub, April 13, 2015.
Quoted, "Kansas's Failed Experiment," The Atlantic, April 9, 2015.
Quoted, "Kansas Tax Cuts on Trial Amid Huge Budget Deficit," CNN Money, January 11, 2015.
Quoted, "How VITA Builds Tax Skills While Helping Communities," AccountingWEB, April 1, 2014.
Faculty Speaker, U.S. Business Law, 59th Academy of American and International Law, Plano, Texas, June 11-12, 2024.
Presenter all-day course, "Taxation of International Transactions," 57th Academy of American and International Law, The Center for American and International Law, Plano, Texas, June 28, 2022.
"Advertising, Procedures and Unauthorized Disclosures; Processing and Storing Client Data in the Cloud; Ethical Issues and the Coronavirus Stimulus Acts," Tax Law Practice Ethics CLE," Washburn University School of Law, in conjunction with Kansas State University's 2020 72nd Annual Kansas Income Tax Institute, December 11, 2020.
"Ethical Issues of Advertising and Soliciting, Best Practices (Communication), Tax Services and Standards, and Staff Supervision," Tax Law Practice Ethics CLE, Washburn University School of Law, Topeka, Kansas, December 13, 2019.
Presenter, 71st Annual Kansas Income Tax Institute, Kansas State University Department of Agricultural Economics, Topeka, November 12, 2019; Salina, November 13, 2019; Wichita, November 25, 2019; Overland Park, December 10, 2019; Pittsburg, December 11, 2019.
"Tax Law Practice Ethics CLE," Washburn University School of Law, Topeka, Kansas, December 14, 2018 (with Roger A. McEowen).
"The Present Tax Landscape: Implications for Individuals, Businesses, Investors, and Others CLE," Washburn University School of Law, Topeka, Kansas, January 10, 2018 (with Roger A. McEowen).
"Ethical Considerations in Practicing Before the IRS: Circular 230 Considerations," 37th Annual Estate Planning Retreat, Colorado Bar Association CLE, Vail, Colorado, June 8-10, 2017.
"Ethical Practice Before the IRS - IRS Circular 230 Rules Application," Tax Law Practice Ethics CLE, Washburn University School of Law, Topeka, Kansas, December 16, 2016.
"Recent Developments in Banking, Commercial & Contract Law," Legislative and Case Law Institute, Kansas Bar Association CLE, Topeka, Kansas, June 3, 2016 (with Andrea Boyack).
"Taxation Myths and Realities: What's the Matter With Kansas?," TEDx Event, Topeka Civic Theatre and Academy, Topeka, Kansas, December 8, 2015.
"Taxation Issues with a View to Agricultural Law," 2015 Selected Topics and Miscellany CLE, Washburn University School of Law, Topeka, Kansas, June 26, 2015.
Keynote Speaker, "Kansas Tax Reform: Boom or Bust?," Wealth Management for Women conference by CoreFirst Bank & Trust, Topeka Country Club, Topeka, Kansas, May 14, 2015.
Presenter, "Recent Developments in Banking, Commercial & Contract Law," Legislative and Case Law Institute, Kansas Bar Association CLE, Topeka, Kansas, July 11, 2014 (panel with Andrea Boyack).
Panelist, "The US Law on Entrepreneurs," (recorded session with Amy Westbrook, Will Foster; moderated by Bill Rich), National Center for Commercial Law, Commercial Law Week, Tbilisi, Georgia, May 21, 2014.
Presenter, "Noncharitable Nonprofit Organizations in Canada: An Empirical Examination" Washburn University School of Law, Tax Law Colloquium, Topeka, Kansas, April 26, 2013.
10 "Noncharitable Nonprofit Organizations in Canada: An Empirical Examination," Tulane Tax Roundtable, Tulane University Law School, New Orleans, Louisiana, February 22, 2013.
Discussant, "Two Households Both Alike in Dignity: Family as Status and Family as Contract in the Tax Code," Tulane Tax Roundtable, Tulane University Law School, New Orleans, Louisiana, February 22, 2013.
Panelist and Presenter, "The Non-charitable Non-profit Subsector in Canada: An Empirical Examination," The Carter Commission 50 Years Later: Time for Reflection and Reform, Dalhousie University, Schulich School of Law, Halifax, Nova Scotia, Canada, September 29, 2012.
"An Empirical Examination of the Noncharitable Nonprofit Subsector in Canada," Washburn University School of Law Tax Colloquium, Topeka, Kansas, April 20, 2012.
"The Business Judgment Rule as an Immunity Doctrine," Washburn University School of Law Faculty, Topeka, Kansas, April 11, 2012.
"Honest Services Update: Directors' Liability Concerns after Skilling and Black," Northern Kentucky University, Chase School of Law, October 14, 2011.
"Honest Services Update: Director's Liability After Skilling," Recent Developments in the Law CLE, Washburn University School of Law, Topeka, Kansas, June 23, 2011.
"Honest Services Update: Directors Liability after Skilling and Black," Osgoode Hall Law School GLSA conference, Toronto, Canada, May 9-10, 2011.
"Canadian Noncharitable Nonprofit Taxation and Public Benefit Theory," Washburn University School of Law Tax Colloquium, Topeka, Kansas, April 15, 2011.
"Duties and Role of Directors of Nonprofit Organizations." Presentation to the Board of Directors for University Child Development, Inc., Topeka, Kansas, November 23, 2010.
Speaker, "Developments in Nonprofit Taxation", 41st Annual Kansas Public Accountant's Tax Conference, Topeka, Kansas, October 22, 2010.
Panelist, "Toward A Public Benefit Theory in Canadian Nonprofit Taxation," Beyond Law: At the Edges of Law's Ambit, Osgoode Hall Law School, Graduate Law Students’ Association Conference, Toronto, Ontario, Canada, May 20, 2010.
"Nonprofit Taxation and Tax Policy: Toward a Public Benefit Theory," Tax Law colloquium, Washburn University School of Law, Topeka, Kansas, April 23, 2010.
"The Concept of Income as Related to the Noncharitable Nonprofit Subsector in Canada," Faculty Workshop, University of Kansas School of Law, Lawrence, Kansas, April 20, 2010.
Presenter "Kansas State Tax Exemptions Related to Local School Funding," Kansas League of Women Voters, Topeka, Kansas, February 2, 2010.
Commentator, "The Impact of Globalization on the Taxation of International Investments" at "Globalization and the Impact of Tax on International Investments - A Symposium in Honour of the Late Alex Easson," Queen's University Law School in Kingston, Ontario, Canada, February 29, 2008.
"The Canadian Taxation of Noncharitable Nonprofits, and the IKEA Connection," Stetson University College of Law Faculty Speaker Series, Gulfport, Florida, January 18, 2008.
"A Tax Policy Discussion of Nonprofit Taxation in Canada," presented at the GLSA Osgoode Hall Law School Conference, Law's Future: Progress and Change, Toronto, May 5, 2005.
"Canadian Tax Treaty Rules for Taxing Income from Services," co-written with Stephen Ruby and Gary Webb, presented at International Fiscal Association Special Seminar on Canadian Tax Treaties: Policy and Practice, May 16, 2000.
"Income Tax Aspects of Shareholders' Agreements: A Tax Perspective For Non-Tax Lawyers," co-written and presented with Alan M. Schwartz, at "The Latest Word on Shareholder Agreements," sponsored by the The Law Society of Upper Canada, Department of Continuing Education, November 12, 1999.
Presiding Officer, Topeka Police Department Grievance Review Board, administrative hearing, October 14, 2024.
Ex-Officio member, Kansas Legislative Task Force on Dyslexia in Education, Current State and Federal Law subcommittee, 2018-.
Vice-Chair, Academia Committee, USA Branch of the International Fiscal Association (IFA), 2018-2020.
Member, Academia Committee, International Fiscal Association (IFA), USA Branch, 2015-2018.
Testified, Kansas Senate Standing Committee on Assessment and Taxation on House Substitute for Senate Bill No. 231, April 1, 2014.
Testified, Kansas House Committee on Taxation in favour of HB 2614 (addressing various issues with the Kansas Court of Tax Appeals and income tax appeals), February 19, 2014.
Testimony, Kansas House Tax Committee on HR 2549 (regarding the elimination of certain sales tax exemptions), February 11, 2010. (75 KB PDF)
Certificate of Teaching and Learning 2017-2018