Tax Clinic

Low-Income Taxpayer Clinic

2nd and 3rd year students

Course(s):  1 credit Fall / 1 credit Spring (year-long commitment preferred)

Clinic:  2-3 credits Fall / 2-3 credits Spring (year-long commitment preferred)

The Low-Income Taxpayer Clinic allows clinic students to represent individuals in disputes with the Internal Revenue Service.  Students develop skills interacting with their own clients, drafting relevant tax documents, negotiating with the IRS, and litigating before the U.S. Tax Court.  Students are supervised by a clinical faculty member with expertise in tax advocacy.

Prerequisite / Co-requisite:  Lawyering Skills (3 cr., graded, Fall, Spring & Summer). This course teaches the theory and practice of interviewing, counseling, problem-solving and negotiation. Should be taken concurrently or prior to the Low-Income Taxpayer Clinic. Meets Experiential Requirement for graduation.

Recommended prerequisite / co-requisite:  Federal Income Tax (7070-1, 3 cr. graded) This course deals with federal income tax policies and principles. No previous background in tax, accounting or business is required.

Courses:  Tax Practice I (1 cr., graded, Fall/Summer) Students learn the anatomy of a tax controversy of an individual with the IRS, including the typical controversies that may arise, how they may be resolved through negotiation and offers in compromise, and how these disputes may be litigated before the U.S. Tax Court. Class involves lecture, practical exercises, and opportunities to reflect upon clinic experiences.

Tax Practice II (1 cr., graded, Spring) Students continue to meet to review cases, to develop educational materials, for further instruction in tax litigation, and for reflection upon clinic experiences.

Tax Clinic: (P/F): (2 or 3 cr. per semester; a 2-semester commitment is preferred) Students represent low-income taxpayers in controversies with the IRS from initial interview through negotiation and/or litigation in Tax Court.  Students will also provide limited scope representation to parties before the U.S. Tax Court when that Court sits in Utah. Students will conduct outreach and educational programs, especially to ESL communities, to inform the community about tax law and about the Clinic’s services.  Meets experiential requirement.

To learn more about the projects the Tax Clinic works on, visit our community page »

Faculty: Professor Mark Howard and Professor Linda F. Smith

Registration and Placement: This clinic is limited. Students must complete the Clinical Program Application Form and submit it with their résumé and statement of interest.

Class Scheduling:  LAW 7903-001Tax Practice I and LAW 7904-001 Tax Practice II will be scheduled based on time available to accepted students.

LAW 7905-001:  Tax Clinic                                       Every Semester (2-3 credits)

Additional work WILL APPLY to the Pro Bono Initiative certificate.