In 1986, Elaine Harris received a J.D., magna cum laude, from Texas Tech University School of Law in Lubbock and was admitted to the State Bar of Texas later that year. Since then, she has practiced law in Texas. She spent most of her career practicing tax law. Between 1999 and 2017, she worked as a field attorney in the IRS Office of Chief Counsel in Houston and Dallas, where she received national recognition as an outstanding litigator. In 2017, she retired from government service. The following year she opened a solo practice in Spur. Doing business as Spur Law & Tax, her firm offers civil legal services to individuals, ranches, and other small businesses in Dickens and the surrounding counties—a large rural area located on the Rolling Plains of Texas. As a general practitioner, she accepts cases in a variety of practice areas, including real estate, probate and estate administration, wills and trusts, business organizations, and family law. Her firm also provides ancillary tax return preparation and bookkeeping services.