Low Income Tax Clinic
Information for Students
The Low Income Tax Clinic is a law office, representing clients before the IRS and the U.S. Tax Court, for which you will receive course credit and a grade. The course is offered for four hours credit in the fall and spring and three hours credit in the summer. The course includes a classroom component held twice a week. Students should expect to devote fourteen (14) to sixteen (16) hours per week during the fall and spring semesters and seventeen (17) to twenty-one (21) hours per week during the summer.
You will work directly with clients and have primary responsibility for your assigned cases, under a special appearance authorization by the IRS and with supervision by the clinic director. If the case goes to trial at the Tax Court, you will be able to participate in the trial with permission by the judge. This will be great real world experience for you, and help develop skills you’ll use even if you don’t practice tax law, while also providing an important service to taxpayers.
Participation in the clinic requires approval by the clinic director, based on an application. Students who have completed one year of law school and are in good standing with no Honor Code violations are eligible. The prerequisites are Federal Income Tax and Federal Tax Practice & Procedure, the latter may be taken concurrently. No other tax courses or experience are required to be selected. A maximum of 8 students per semester will be enrolled.
If you have any additional questions, please contact Bob Probasco, the clinic director.