Nicole Appleberry is the director of the Low Income Taxpayer Clinic and clinical professor at the University of Michigan Law School. Her research and teaching interests focus on the legal issues involved when vulnerable populations are caught up in systems beyond their experience and meaningful control—thus the intersection of tax law with other specialties such as poverty, disability, and domestic violence law; the empowerment of adversaries through mediation; and advancing social justice and developing legal skills through dialogue.
Appleberry was an assistant prosecuting attorney in Livingston County, Michigan, from 1995 to 1999, focusing on juvenile delinquency, domestic violence, and child abuse and neglect. She is currently of counsel at Ferguson, Widmayer & Clark PC in Ann Arbor, where she specializes in tax-related matters. She is a civil mediator, was chair of the Practice and Procedure Committee of the Taxation Section of the State Bar of Michigan, and served as co-chair of the Taxation Section of the Washtenaw County Bar Association.
In 2017, she was nominated for a Golden Apple Award, the only University-wide student-nominated award that recognizes outstanding teaching.
"Commentary on Welch v. Helvering, 290 U.S. 111(1933)"
- Tax Law
- Legal History
"Past Due: The Michigan Department of Treasury Needs to Update its Income Exempt from Levy Amounts"
- Tax Law
Presented Tax Consequences of Debt Forgiveness as part of the Michigan Poverty Law Program Roadshow
The Low Income Taxpayer and form 1099-K, blog post for Procedurally Taxing
1099-K Issues, Co-Panelist, IRS Low Income Taxpayer Clinic Grantee Conference, Phoenix, AZ
State Bar of Michigan Tax Controversy Pro Bono Panel Training
Panelist, Exploring Options for Distressed Taxpayers, for the Michigan Association of CPAs Michigan Tax Conference.
Presented, “Best Practices for Virtual Tax Court Representation, Trials, and Settlement Days,” a panel at the LITC Grantee Conference.