Information for Students
The Tax Clinic is offered as a full-year graded clinical course during the Fall and Spring semesters. Participants earn five (5) credit hours per semester (2 for Classroom component and 3 for casework) and earn a total of ten (10) credit hours for the year. The clinic enrolls 8 students for the academic year (Fall and Spring semesters) by application and invitation only.
Students interested in tax related law and in developing related lawyer skills will benefit from the counseling, research, and investigative responsibilities that the Tax Clinic requires, such as:
- Interviewing and counseling clients
- Conducting factual investigations
- Legal research and analysis
- Negotiating compromises
- Drafting documents
Under the direct supervision of the Clinic Director, clinic students will provide assistance in all areas involving disputes with the IRS to low-income taxpayers, including, but not limited to:
- IRS Audit Appeals
- Dependency Issues
- IRS Examination Notices
- Non-Filer Issues
- IRS Collection Notices
- Innocent Spouse Issues
- Earned Income Credit Controversies
- Offers in Compromise
- Installment Agreements
- Levy and seizure actions
- Lien releases
- Representation before the United States Tax Court http://www.ustaxcourt.gov/
- 3L Status
- Required classes: Income Taxation and Professional Responsibility
- Enrollment is by application
Students must satisfy a 150 hour minimum time commitment (excluding time spent in
class) per semester (Fall and Spring). A minimum of 8 hours per week office hours
(not including class time) is required.
Students will also be required to participate in the VITA (Volunteer Income Tax Assistance) program during the Spring semester.
"The Tax Clinic has been probably my most rewarding experience in law school. I have gained actual experience in the field of tax practice, and you get the satisfaction of a job well done when you get a favorable outcome for your client. There's no better feeling." -
Student Selection Process
A Mandatory Information Session for students interested in participating in the Clinical Programs is held in late January or early February of each year. Information is provided by the Clinic Directors regarding each individual clinic, as well as the process for student selection. Students interested in applying to one or more clinics are instructed to complete the required documents and complete an application on or before the deadline announced during the information session. Documents to be attached include the clinic application (indicating which clinics you are applying to), resume with references, unofficial transcript, and a two-page narrative (for each individual clinic you are applying to) indicating why you are interested in a particular clinic. All clinics are by invitation only.
Applications are reviewed by the Clinic Directors. Some Clinic Directors may conduct interviews (some may not depending on the demand), and offers are made to students by the Clinic Directors with a deadline for you to accept the offer. During open registration, the Registrar's office enrolls you for the clinic. You will not be able to enroll yourself.