College of Law

Students in Tax Controversy Clinic Attend United States Tax Court

April 3, 2019

Tax Clinic
Tax Controversy Clinic law students with Judge Cary Douglas Pugh.
L-R: Benya, Kemper, Jackson, Hon. Pugh, Kirkham, Grandowicz.

Toledo Law students involved in the law school’s Tax Controversy Clinic traveled to Cleveland during spring break to attend a trial session of the United States Tax Court. Nicholas Benya, James Grandowicz, Lauren Jackson, Chelsea Kemper, and Thomas Kirkham attended the calendar call and volunteered to provide assistance to unrepresented taxpayers.

Clinic Director Chris Bourell encourages the students to attend the trial sessions and to learn about the types of cases brought before the Tax Court. It is a valuable opportunity for the students to learn how the courts work and for unrepresented taxpayers to receive legal advice. "I was able to meet with one of the pro se taxpayers,” Grandowicz said. “I talked with her about the details of her Innocent Spouse Relief case, and the clinic will be able to provide her with legal representation."

After the calendar call, Judge Cary Douglas Pugh met with the students and spoke about how Tax Court operates, her thoughts on being a judge, and what she looks for when selecting law students to clerk for her. "I am glad I got the opportunity to go to Tax Court," Benya said. "I enjoyed getting to hear things from the judge’s perspective and learning how the court works."

The clinic originally had a case calendared for the March 4 court date. However, the clinic was able to successfully settle the matter prior to trial.

Last Updated: 6/27/22