To learn more about the Clinical Curriculum and Registration, please visit our Clinical Registration Center. You can also find more information on How to Register for Clinics and How Clinical Credits Work.

For more information about this clinic, please visit the Clinic Website, Clinic Q&A and OCP Blog Highlights.

In addition, as this clinic is part of the Legal Services Center (LSC), you are encouraged to visit LSC’s Clinical Student FAQs page. LSC runs a shuttle from campus and provides a travel subsidy to students (more information on the FAQ page.)

Required Clinic Component: Tax Litigation Clinic (3-5 fall clinical credits). This clinic and course are bundled; your enrollment in the clinic will automatically enroll you in this required course.

Additional Co-/Pre-Requisites: None.

By Permission: No.

Add/Drop Deadline: August 23, 2024.

LLM Students: LLM students may enroll in this clinic through Helios.

Through the Tax Litigation Clinical Seminar, students learn the substantive law, procedural context, advocacy skills, and ethical rules necessary for the effective representation of low-income taxpayers before the IRS and in federal court. The seminar will cover an array of topics, including tax practice and procedure at the agency level and in federal court, administrative law, client interviewing, fact investigation, offers in compromise, negotiation, refund litigation, audit reconsideration, innocent spouse defenses, Earned Income Tax Credit (EITC), and evidentiary hearings. The seminar will also consider, through the lens of students’ clinical experiences, systemic questions about tax policy, anti-poverty policy, and access to justice for low-income taxpayers. Because the Clinic teaches lawyering skills applicable across numerous practice areas, students are encouraged to enroll whether or not they have an existing interest in tax practice or simply seek an immersive litigation experience through which they can learn valuable skills and provide pro bono representation to those in need.