Brian Galle (Georgetown; Google Scholar) has accepted a lateral offer from UC-Berkeley effective Fall 2025:

Brian Galle teaches courses on taxation, nonprofit organizations, and behavioral law & economics at the Law Center. During the 2022-2023 academic year he is on leave while serving as a Senior Fellow at the Securities & Exchange Commission, Division of Corporation Finance. He also serves as a research fellow in the IRS Joint Statistical Research Program and the U.C. Irvine/Student Loan Law Initiative. Published three times each in the Yale Law Journal and Stanford Law Review, he is a regular on lists of the Top Ten Most-Cited Tax Law Scholars [Google Scholar] and has been twice quoted in Pulitzer-winning coverage of the nonprofit sector.

Before Georgetown, he taught at Boston College and Florida State, and visited at George Washington and San Diego law schools. Prior to academia, he was a federal prosecutor in the Criminal Appeals and Tax Enforcement Policy Section in the Tax Division of the U.S. Department of Justice, and worked as a law clerk for Judges Robert A. Katzmann (of the U.S. Court of Appeals for the Second Circuit) and Stephen M. Orlofsky (of the District of New Jersey). A graduate of Harvard College, he received a J.D. from Columbia, and an LL.M. in taxation, with distinction, from Georgetown, where he was a Graduate Tax Scholarship Fellow.

His recent publications include:

• Money Moves: Taxing the Wealthy at the State Level, 112 Calif. L. Rev. __ (2025) (with David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
• Tax Base Diversification as an Enforcement Tool, 26 Am. L. & Econ. Rev. __ (2025) (with David Gamage (Missouri-Columbia; Google Scholar) & Yulia (Paramonova) Kuchumova (National Research University; Google Scholar)) 
• Taxing Dynasties, 174 U. Pa. L. Rev. ___ (2026) (with David Gamage (Missouri; Google Scholar) & Bob Lord (Patriotic Millionaires)) 
  
• Response By Tax-Exempt Organization Scholars To Request For Information (with Ellen P. Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic University), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)) 
• The Law Review Submission Process—A Guide For The Perplexed 
• The Constitutional Money Problem, 92 U. Chi. L. Rev. 333 (2025) (with Aziz Z. Huq (Chicago; Google Scholar))
• Non-Monetary Sanctions as Tax Enforcement Tools: Evaluating California’s Top 500 Program, 43 J. Pol’y Analysis & Mgmt. 1057 (2024) (with Chad Angaretis (California Franchise Tax Board), Paul Organ (Michigan; Google Scholar) & Allen C. Prohofsky (California Franchise Tax Board)) 
• Solving The Valuation Challenge: The ULTRA Method For Taxing Extreme Wealth, 72 Duke L.J. 1257 (2023) (with David Gamage (Indiana-Maurer; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)) (reviewed by  Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
• Incentive-Compatible Inflation Policy, 108 Cornell L. Rev. Online 80 (2023)
• Admin Law And The Crisis Of Tax Administration, 101 N.C. L. Rev. 1645 (2023) (with Stephen Shay (Boston College; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
• Does Mandatory Disclosure Matter? The Case of Nonprofit Fundraising, 51 Nonprofit & Voluntary Sector Q. 31 (2022) (with Putnam Barber (Washington) & Megan Farwell (Penn)) 
• Monetary Finance, 75 Tax L. Rev. 137 (2022) (with Yair Listokin (Yale; Google Scholar)) 
• Optimal Enforcement with Heterogeneous Private Costs of Punishment, 50 J. Legal Stud. 445 (2021) (with Murat C. Mungan (Texas A&M; Google Scholar)) 
• The Economic Case for Rewards Over Imprisonment, 96 Ind. L.J. 471 (2021)
• The Quick (Spending) and the Dead: The Agency Costs of Forever Philanthropy, 74 Vand. L. Rev. 757 (2021)
• Does Tax Matter? Evidence on Executive Compensation after 162(m)'s Repeal, 26 Stan. J.L. Bus. & Fin. 1 (2021) (with Andrew Lund (Villanova) & Gregg D. Polsky (Georgia; Google Scholar)) 
• The American Rescue Plan and the Future of the Safety Net, 131 Yale L.J.F. 561 (2021)

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