The Low-Income Taxpayer Clinic represents low-income taxpayers in federal tax disputes. Its cases involve administrative controversies before the Internal Revenue Service and litigation in federal courts. The clinic does not normally prepare tax returns and does not handle accounting or transactional tax matters.
Under the supervision of a faculty member, student-attorneys are responsible for all aspects of representing clients, including interviewing and counseling clients, developing case strategy, engaging in fact investigation and discovery, drafting documents, negotiating with adversaries, and conducting hearings and trials. Typical student work includes arguing innocent spouse applications, preparing audit reconsiderations, briefing and appearing in collection matters (including Collection Due Process hearings and offers in compromise), and handling cases in Tax Court, including appearing at Tax Court calendar calls.
Students are expected to devote approximately 20 hours per week to clinic activities, including a two-hour weekly seminar component and weekly supervision sessions with the clinic’s director. The clinic is open to evening students. However, students should be aware that some clinic work, such as speaking with the Internal Revenue Service or appearing in court and at administrative hearings, must take place during normal business hours.
Prerequisite: First-year day courses
Co- or prerequisites: Professional Responsibility; Federal Income Tax
Recommended: Interviewing, Negotiating & Counseling; Tax Practice & Procedure
Policies and procedures:
The Low-Income Taxpayer Clinic selects its students through the lottery process.