About Me

Junde Liu

My name is Junde Liu. I am a tax and corporate attorney at Shuffield Lowman, and I was admitted to The Florida Bar in September 2026. I graduated cum laude with my JD from the University of Florida Levin College of Law, and I am finishing my Tax LLM there. I started Compute Law Blog because I want to practice AI data center law. The aim of the blog is to explain the law of building and powering AI data centers in plain words. In my free time, I like to study how new technologies work and try out different AI models. You can also find me on LinkedIn.

Education

Master of Laws in Taxation
University of Florida Levin College of Law, Gainesville, FL
Expected December 2026
Honors & Activities
  • Jeffrey Todd Rodrick Tax Scholarship (Merit-based scholarship)
  • Graduate Student Editor for the Florida Tax Review
Juris Doctor (cum laude)
University of Florida Levin College of Law, Gainesville, FL
Received May 2026
Honors
  • Dean's List (Fall 2023, Spring 2024, Fall 2024, Spring 2025)
  • Book Award: Corporate Taxation, Taxation of Gratuitous Transfers, Advanced Trusts & Estates (Awarded to top of class)
  • Levin Ethos of Excellence Scholar (Full tuition merit-based scholarship)
  • Dean's Leadership Award
  • Levin Ambassador Silver Service Award
  • Certificate of Outstanding Merit
Activities
  • Levin Ambassador
  • Low Income Taxpayer Clinic
  • Research Assistant for Professor Andy Yuan (Health Law)
  • Palm Beach County Bar Association Diversity Internship Program
  • Alternative Spring Break at Orlando Community Legal Services
Bachelor of Science
The Hong Kong University of Science and Technology, Hong Kong
Received June 2023

Publication

What the Settlor Would Have Wanted: The Trust and Tax Treatment of Settlor-Trained AI as a Guide to Discretionary Distributions, Real Property, Trust and Estate Law Journal (forthcoming Spring 2027)

Experience

Tax & Corporate Associate
Shuffield, Lowman & Wilson, Orlando, FL
August 2026 – Present

I work on tax and corporate transactions, including business purchases and sales, stock redemptions, corporate reorganizations, and entity formation.

Summer Associate
Shuffield, Lowman & Wilson, Orlando, FL
May 2025 – July 2025

I rotated through all four of the firm's practice groups and worked on more than 40 projects. In the corporate group, I analyzed the tax side of a share redemption and a partnership restructuring, and drafted a contract amendment and a letter of intent. I also drafted motions for the litigation group and closing documents for the real estate group, and prepared a settlement presentation in an estate dispute for the estate planning group.

Legal Intern
Palm Beach County Public Defender's Office, West Palm Beach, FL
May 2024 – August 2024
  • Drafted 10 motions and responses on a range of issues, including Miranda rights, speedy trial, court access, probable cause, the Williams Rule, the Franks Rule, warrantless searches of curtilage, scope of consensual searches, and nonconsensual blood draws.
  • Formulated strategies with supervising attorneys. Conducted 15 client interviews and jail visits.

Licensure

Florida (September 2026)

Language Skills

Chinese (native)