Born and raised in Laredo, Texas, Alan’s interest in tax law grew during law school through his work with the Low-Income Taxpayer Clinic and while also serving as Professor Bruce A. McGovern’s research assistant. Alan’s tax interest continued to grow when he wrote a research paper under the supervision of Professor McGovern on the implications of Moore v. United States. Alan is especially passionate about serving underserved communities, earning his pro bono certification for volunteering over 50 hours of pro bono service in the Low-Income Taxpayer Clinic and in VITA. He also served as President of the Tax Law Society, where he organized panels, networking events, and launched a study skills exam workshop for 2Ls taking Federal Income Taxation. Alan hopes to return to Texas after his LL.M. to continue that mission and give back to his community.

Ellee New graduated from SMU Dedman School of Law in May 2025, where she focused on tax law through advanced coursework in Corporate Taxation, Partnership Taxation, Estate, Gift, and Income Tax, Tax & Fiscal Policy, Advanced Corporate Tax, and Real Estate Taxation. She previously earned her undergraduate degree in Public Accounting from Washington and Lee University.

During law school, Ellee served as a student attorney in the SMU Federal Tax Clinic, representing low-income taxpayers in IRS disputes, and volunteered with VITA to assist with return preparation. She gained practical experience in the tax department at Baker Botts LLP and previously worked as a CPA in Private Client Services at PwC. She is a contributing author in a Law360 article and a credited research assistant on a Securities Regulation Law Journal article.

Ellee will begin her legal career at Carter, Boyd, Lisson & Hohensee, P.C. in her hometown of San Angelo, focusing on tax, estate planning, and business matters for individuals and family-owned businesses across West Texas.