College of Law

A Hands-On Learning Experience

The Clinic provides experiential training that prepares students for practice in a wide range of legal settings. Students may:

• Interview and counsel clients
• Analyze tax records and financial documents
• Communicate directly with IRS personnel
• Negotiate settlements and payment arrangements
• Draft legal memoranda, court pleadings, and correspondence
• Represent clients in administrative proceedings and, when permitted, before the United States Tax Court
• Develop case strategies and advocate on behalf of vulnerable taxpayers

Students receive individualized feedback and mentorship throughout the semester, helping them strengthen both practical skills and professional judgment.

Building Core Lawyering Skills

The Clinic is designed to help students build competencies that are transferable across legal practice areas, including:

• Client communication and counseling
• Legal research and statutory interpretation
• Fact investigation and case analysis
• Negotiation and advocacy
• Professional responsibility and ethics
• Oral and written advocacy
• Litigation and administrative procedure

Because tax controversies often involve complex personal and financial circumstances, students also learn how to work compassionately and effectively with clients experiencing economic hardship.

Advancing Economic Justice

Tax disputes can have serious consequences for low-income individuals and families, including aggressive collection action, loss of refunds, and financial instability. Many taxpayers facing these challenges cannot afford legal representation.

Clinic student attorneys help bridge that gap. By representing underserved taxpayers, students contribute to a more equitable tax system and help ensure that all individuals are treated fairly under the law.

The Clinic’s work often involves assisting clients with issues such as:

• IRS audits and examinations
• Collection disputes
• Innocent spouse relief claims
• Earned Income Tax Credit (EITC) and Child Tax Credit (CTC/ACTC) controversies
• Identity theft and fraud-related tax matters
• Appeals and tax litigation

Students gain insight into how legal advocacy can directly affect economic security and community well-being.

A Collaborative and Supportive Environment

Clinic students work in a collaborative setting that encourages thoughtful reflection, professionalism, and teamwork. Weekly seminars and case rounds integrate doctrine with practice and provide opportunities to discuss strategy, ethics, and systemic issues affecting low-income taxpayers.

Whether students are interested in litigation, public interest law, government service, tax practice, or general advocacy, the Clinic provides valuable preparation for legal careers grounded in service and client-centered representation.