About Lorraine A
Lorraine A. Smith pursued a varied academic path before entering the practice of law. She earned a B.S. in Journalism and Advertising from Kent State University, followed by an M.A. in Political Science at the same institution. She then moved to Duquesne University, where she completed a J.D. and an M.S. in Taxation. The combination of communications training and advanced tax education informs both how she prepares cases and how she explains complex material to clients.
Her professional credentials extend beyond the classroom. She is licensed to practice in Pennsylvania and Florida and is an Enrolled Agent of the Internal Revenue Service. The J.D. and M.S. in Taxation provide a legal and technical grounding for federal tax matters. The Enrolled Agent credential permits representation before the IRS on tax issues, an important tool for clients facing audits, collections or disputes.
Smith’s earlier studies in journalism and political science shape her approach to fact-gathering and advocacy. She has described the value of clear writing and careful public-facing communication when handling regulatory and administrative matters. That background also complements the analytical demands of tax law. Where technical rules meet personal or business finances, she aims to translate arcane rules into practical options.
Her work has involved both advisory and contentious matters. She handles tax planning, compliance and representation in administrative proceedings. In state matters she draws on her admission to practice in Pennsylvania and Florida. Her dual academic training in law and taxation allows her to advise on transactional questions as well as disputes that reach federal agencies.
Smith runs a private practice under the Law Office of Lorraine A. Smith. In that setting she manages client intake, case strategy and courtroom or administrative appearances when necessary. The small-office environment lets her work directly with clients through every stage of a matter, from initial evaluation to resolution. Colleagues note that clients often seek her out for detailed explanations and step-by-step guidance when complex tax issues arise.
She continues to combine legal practice and tax representation in her work at the Law Office of Lorraine A. Smith, handling federal tax matters, state tax issues and related legal work.
