Khrista Johnson, Associate Professor, Pepperdine University School of Law
Before joining Pepperdine, Professor Johnson practiced with Morgan Lewis in London where she focused on all aspects of international taxation, including corporate, individual, estate, and trust planning for U.S. persons conducting business or residing abroad. She also advised individuals and charities on U.S. and cross-border charitable giving and structuring and served as Pro Bono Vice Chair for the office. While living in London, Professor Johnson was actively involved with her local church and with several charitable organizations. In addition, she was appointed to the Board of the Harvard Law School Alumni Association of the UK.
Professor Johnson began her legal career with Latham & Watkins LLP in Los Angeles. During her first two years of practice, she was selected as a Washington, D.C. delegate by the State Bar of California and the Los Angeles County Bar Association Taxation section to present a policy paper on charitable giving and planning before the Internal Revenue Service and the Treasury Department, which was later published. She has practiced international tax law in Paris and completed a clerkship in New York with the Honorable Barrington D. Parker of the U.S. Court of Appeals for the Second Circuit.
Professor Johnson has published articles in the United States and in the United Kingdom, and her latest article was published in the University of Pennsylvania Journal of Business Law. She has been elected to the AALS Nonprofit and Philanthropy Law Section's Executive Committee and presented her scholarly work on alternative U.S. approaches to cross-border charitable giving rules at the 2016 AALS Annual Conference. Professor Johnson also has been selected as a Contributing Editor for Nonprofit Law Professors Blog.
She has presented a leading paper as a selected participant of the International Research Symposium held as part of the 66th Congress of the International Fiscal Association in Boston, Massachusetts. She also regularly presents her scholarly work at Junior Tax Scholars' Workshops held at various law schools throughout the country and at tax colloquia associated with Loyola Law School as well and as Washburn University School of Law. Professor Johnson has served as a moderator for the business/international tax panels associated with Pepperdine Law Review Tax Symposia. Her scholarly work focuses on international charitable giving and international taxation.
Professor Johnson teaches Federal Income Taxation, International Taxation, Federal Income Taxation of Business Entities and Criminal Law. She is also an active member of the Christian Legal Society and the Black Law Students Association at Pepperdine.
"Till Offshore Do Us Part: Uncovering Assets Hidden from Spouses and Tax Authorities"
This paper explores how U.S. tax authorities may assist spouses in the uncovering of offshore assets in divorce proceedings and thus decrease the ability of some of the wealthiest taxpayers to use offshore accounts to escape taxation. Specifically, it will outline a proposal for allowing spouses to alert the IRS to unreported offshore accounts during an early phase of the discovery process.