|LW.10662 / LW.11693
Professor Mark Allison
Open to 3L and 2L students
Maximum of 6 students
|Not offered 2014-15
Prerequisite: Federal Income Taxation
The Tax Clinic operates as a free clinic for low-income taxpayers in the New York metropolitan area seeking assistance from law students in cases docketed for trial in the U.S. Tax Court and certain related administrative proceedings before the Internal Revenue Service (such as IRS Appeals or Collection Due Process (CDP) hearings).
The seminar component of the clinic, which will meet once a week for two hours, will focus on procedural aspects of tax litigation and controversy, as well as writing skills, client relationships, professional responsibility, and other relevant topics. It is projected that there will be one, perhaps two, class sessions in which students will have an opportunity to talk with either or both a Tax Court judge and IRS counsel to discuss issues relating to the students’ fieldwork.
The fieldwork component of the program involves students generally being assigned “S” cases (small tax cases) that are docketed for trial in the U.S. Tax Court as well as other matters before the IRS in various administrative proceedings (such as Appeals or CDP hearings). It is expected that the students will devote at least 10 to 15 hours per week to their cases by representing taxpayers in all aspects of the litigation including client intake, discovery, settlement negotiations and, if necessary, trial. Students will have the opportunity to work with practicing attorneys who can serve as a sounding board as they work through the tax litigation process.
Qualifications for Applicants
Students in the clinic are expected to have previously taken Federal Income Taxation.
Students should submit an application, resume and transcript on-line via CAMS. There will be no interview. If you have questions about the clinic, please contact Professor Mark Allison. If you have questions regarding the application procedure, please contact Susan Hodges.
A. Elijah Green
* 5 credits includes 3 clinical credits and 2 academic seminar credits.