Taxpayer Advocate

Taxpayer Advocate for

Elena Fowlkes Named OTR’s Taxpayer Advocate

On October 15, Elena Fowlkes was publicly announced as the Office of the Tax and Revenue’s Taxpayer Advocate. Ms. Fowlkes oversees the Office of the Taxpayer Advocate (OTA), an office under the Deputy Chief Financial Officer.

Prior to joining OTR, Ms. Fowlkes was the assistant director of the University of Baltimore School of Law Low-Income Taxpayer Clinic, where she supervised law students in federal and state tax controversy litigation and administrative appeals and co-taught the corresponding seminar class. In this role, she worked to ensure access to representation, provided education and outreach, and strove for the improvement of the tax system for low-income taxpayers in the state of Maryland.

In addition to her work in the tax clinic, Ms. Fowlkes collaborated with the Maryland Comptroller to create and teach a course on Maryland tax law. This in-depth study, addressing Maryland substantive and procedural tax law, is the first course of its kind in Maryland. Prior to her time in academia, she worked as a hearing officer at the Maryland Comptroller in Baltimore and as an attorney in private practice.

Ms. Fowlkes holds a juris doctor and master’s of Laws in Taxation from the University of Baltimore School of Law and a bachelor’s degree in Political Science from Augusta University.