Students in the Federal Tax Clinic represent low-income taxpayers in controversies with the IRS, both before the IRS and in federal court. Students will work individually and in teams to represent taxpayers involving examinations, administrative appeals, collection matters and cases before the United States Tax Court and Federal District Courts. Students will represent taxpayers with the goal of maximizing financial wellbeing and protecting taxpayer rights, including securing refunds and credits to which taxpayers are entitled, providing relief from joint and several liability for innocent spouses, and reducing tax liabilities through successful negotiated resolutions or compromises of liabilities based upon taxpayer financial hardship.

The Clinic provides a singular opportunity to have extensive client contact, to conduct fact investigation and legal research, and to develop, present, and argue cases on behalf of vulnerable taxpayers who would otherwise not have access to justice. Because the Clinic teaches lawyering skills applicable across numerous practice areas, students are encouraged to enroll whether they have an existing interest in tax law and practice or simply seek an immersive law practice experience through which they can learn valuable skills and provide pro bono representation to those in need.

In addition to representing local clients, the Clinic looks to comment on proposed rules and regulations impacting low income taxpayers, and it looks to litigate broadly on issues impacting this community as well as to file amicus briefs on issues of importance. The Clinic is currently litigating whether the Tax Court has the ability to equitably toll the time frame for filing a Tax Court petition. It filed appeals in the 2nd, 3rd, 4th and 10th Circuits that the Tax Court dismissed as untimely despite the fact that the taxpayers filed late based upon oral and written statements made by the IRS regarding the last day to file. So far, the Clinic has not succeeded in this litigation; however, it continues to press the issue both in the courts and in the legislative process. Students made oral arguments before the 2nd and 4th Circuits in 2017.

See FAQs for Clinic Students