Rick Handel

Adjunct Professor

Rick Handel is a graduate of the University of Michigan. He received a master’s degree from Michigan State University and a law degree summa cum laude from Ohio State University. He was a Gerald Wallace Scholar at New York University where he received a Master of Laws (LL.M.) in Taxation. After NYU Rick taught various tax and estate planning courses at the University of South Carolina’s School of Law during which time he received the Outstanding Professor Award. After leaving the Law School he became a partner in the law firms of Nexsen Pruet Jacobs & Pollard and Moore & Van Allen. While in private practice he was included in The Best Lawyers in America. He left private practice to head up the Policy Section at the South Carolina Department of Revenue. While there, at the request of the United States he has discussed tax theory and administration here with government officials from Russia and Moldova and then continued and expanded those discussions in Moldova. After 23 years he retired as a Senior Administrator and the General Counsel for Policy. He has returned to the School of Law where he is teaching state and local tax.

Rick has been included in Who’s Who in American Law and Super Lawyers. Rick was a former vice chair of the American Bar Association’s State and Local Tax Committee. Rick writes a recurring column entitled “Both Sides Now” for State Tax Notes. Rick was one of the original authors, and for years the major author of South Carolina Property Tax. He is also the major author of the think and code Tax Management Portfolio, South Carolina’s Corporate Income Taxes, and the author of “A Conceptual Analysis of Nexus in State and Local Taxation” for The Tax Lawyer. The Section of Administrative Law and Regulatory Practice of the American Bar Association awarded Rick the ABA’s Mary C. Lawton Outstanding Government Service Award in 2015.

Education:
LL.M., Taxation, New York University
J.D., Ohio State University summa cum laude
M.A., Michigan State University
B.A., University of Michigan

think and code State Navigators:
South Carolina Corporate Income Tax

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